{"id":28425,"date":"2007-06-12T00:00:00","date_gmt":"2007-06-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-indian-oxygen-ltd-on-12-june-2007"},"modified":"2017-01-12T12:14:33","modified_gmt":"2017-01-12T06:44:33","slug":"state-of-kerala-vs-indian-oxygen-ltd-on-12-june-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-indian-oxygen-ltd-on-12-june-2007","title":{"rendered":"State Of Kerala vs Indian Oxygen Ltd on 12 June, 2007"},"content":{"rendered":"
Kerala High Court<\/div>\n
State Of Kerala vs Indian Oxygen Ltd on 12 June, 2007<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nTRC No. 90 of 2001()\n\n\n\n1. STATE OF KERALA\n                      ...  Petitioner\n\n                        Vs\n\n1. INDIAN OXYGEN LTD,ERNAKULAM\n                       ...       Respondent\n\n                For Petitioner  :GOVERNMENT PLEADER\n\n                For Respondent  :SMT.S.K.DEVI\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.T.SANKARAN\n\n Dated :12\/06\/2007\n\n O R D E R\n\n\n                    H.L. DATTU, C.J.  &   K.T. SANKARAN, J.\n\n                    ----------------------------------------------------------\n\n                               T.R.C. No.90 of 2001\n\n                    -----------------------------------------------------------\n\n                      Dated, this the 12th  day of June, 2007\n\n\n                                            ORDER\n<\/pre>\n
H.L. DATTU, CJ.\n<\/p>\n
        This   tax  revision   case  arises  out   of  an   order   passed  by   the  Sales<\/p>\n
Tax Appellate Tribunal, Ernakulam in T.A.No.665\/1992 dated 30.9.2000.\n<\/p>\n
        2.    The  Revenue   has   raised the  following questions  of  law for  our<\/p>\n
consideration and decision.  The same is as under:\n<\/p>\n
        “a)     Is   the   Tribunal   correct   in   law,   in   holding   that   nitrous<\/p>\n
        oxide is not a chemical as the same is in gaseous form?<\/p>\n
        b)     Is   not   the   Tribunal   in   the   instant   case   in   error   in<\/p>\n
        classifying nitrous oxide as an unclassified item overlooking<\/p>\n
        the   specific   entry   in   which   it   could   be   comfortably<\/p>\n
        accommodated for the purpose of taxation?”<\/p><\/blockquote>\n
        3.     Shri   Ashokan,   learned   Special   Government   Pleader   (Taxes)<\/p>\n
would bring to our notice the observations made by a Bench of this Court<\/p>\n
in the decision in State of Kerala v. India Oxygen Ltd.<\/a> – [2003] 129 STC<\/p>\n
471.      In   the   said   decision   the   court,   without   deciding   whether   it   is   a<\/p>\n
chemical   or   not,   has   remanded   the   matter   to   the   Tribunal.       The<\/p>\n
observations made by this court is as under:\n<\/p>\n
        “We uphold the finding of the Tribunal in that regard.  So far<\/p>\n
        as “nitrous oxide” is concerned, we are of the view that the<\/p>\n
        matter   must   go   back   to   the   Tribunal   for   considering   the<\/p>\n
TRC No.                                            2<\/span><\/p>\n
        question   whether   “nitrous   oxide”   will   fall   under   any   of   the<\/p>\n
        other entries in the First Schedule to the Act.  We therefore<\/p>\n
        set   aside   the   order   of   the   Tribunal   in   respect   of   nitrous<\/p>\n
        oxide and remit the matter to the Tribunal for consideration<\/p>\n
        whether this item will fall under any of the specific entries in<\/p>\n
        the   First   Schedule   to   the   Act   including   “medicine”.     The<\/p>\n
        Tribunal   will   decide   this   question   afresh   with   notice   and<\/p>\n
        opportunity to the respondent-assessee.”<\/p>\n<\/blockquote>\n
        4.  We are bound by the decision of a Division Bench of this Court.<\/p><\/blockquote>\n
        5.     Respectfully   following   the   observations   made   by   a   Division<\/p>\n
Bench of this Court, this revision petition is disposed of as under:\n<\/p>\n
                i)   The order passed by the Tribunal in   T.A.No.665<\/p>\n
        of 1992 dated 30.9.2000 is set aside.\n<\/p><\/blockquote>\n
                ii)     The   matter   is   remitted   back   to   the   Tribunal   to<\/p>\n
        reconsider the issue as observed by this court in the case<\/p>\n
        of  State of Kerala v. India Oxygen Ltd.<\/a> – [2003] 129 STC<\/p>\n
        471  after   affording   an   opportunity   of   hearing   to   both   the<\/p>\n
        parties.\n<\/p><\/blockquote>\n
<\/blockquote>\n
  With these observations and directions, this tax revision case is disposed<\/p>\n
of.  Ordered accordingly.\n<\/p>\n
                                                                      H.L. DATTU,<\/p>\n
                                                                       CHIEF JUSTICE.\n<\/p>\n
                                                                   K.T. SANKARAN,<\/p>\n
                                                                         JUDGE.\n<\/p>\n
mt\/-\n<\/p>\n
TRC No.    3<\/span><\/p>\n
                               H.L. DATTU, C.J.  &<\/p>\n
                               K.T. SANKARAN, J.\n<\/p><\/blockquote>\n
           ———————————————-<\/p>\n<\/blockquote>\n
                        T.R.C. No.90 of 2001<\/p>\n<\/blockquote>\n
           ———————————————–<\/p>\n<\/blockquote>\n
                                               ORDER<\/p>\n
                  Dated,  12th  day of June, 2007<\/p>\n<\/blockquote>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court State Of Kerala vs Indian Oxygen Ltd on 12 June, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM TRC No. 90 of 2001() 1. STATE OF KERALA … Petitioner Vs 1. INDIAN OXYGEN LTD,ERNAKULAM … Respondent For Petitioner :GOVERNMENT PLEADER For Respondent :SMT.S.K.DEVI The Hon’ble the Chief Justice MR.H.L.DATTU The Hon’ble […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-28425","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nState Of Kerala vs Indian Oxygen Ltd on 12 June, 2007 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-indian-oxygen-ltd-on-12-june-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"State Of Kerala vs Indian Oxygen Ltd on 12 June, 2007 - 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