{"id":40465,"date":"2008-07-08T00:00:00","date_gmt":"2008-07-07T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/chidambaram-tea-estate-vs-sales-tax-officer-on-8-july-2008"},"modified":"2014-05-04T15:14:09","modified_gmt":"2014-05-04T09:44:09","slug":"chidambaram-tea-estate-vs-sales-tax-officer-on-8-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/chidambaram-tea-estate-vs-sales-tax-officer-on-8-july-2008","title":{"rendered":"Chidambaram Tea Estate vs Sales Tax Officer on 8 July, 2008"},"content":{"rendered":"
Kerala High Court<\/div>\n
Chidambaram Tea Estate vs Sales Tax Officer on 8 July, 2008<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 32444 of 2007(K)\n\n\n1. CHIDAMBARAM TEA ESTATE,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. SALES TAX OFFICER,\n                       ...       Respondent\n\n2. DEPUTY COMMISSIONER(APPEALS)\n\n                For Petitioner  :SRI.JOSEPH MARKOSE (SR.)\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice K.M.JOSEPH\n\n Dated :08\/07\/2008\n\n O R D E R\n                         K. M. JOSEPH, J.\n                  --------------------------------------\n                  W.P.C. NO. 32444 OF 2007 K\n                  --------------------------------------\n                   Dated this the 8th July, 2008\n\n                            JUDGMENT\n<\/pre>\n
      Petitioner challenges Exts.P6 and P6(a). Exts. P6 and P6<\/p>\n
(a) are revised assessment orders passed in relation to the<\/p>\n
petitioner under the KGST Act pursuant to Ext.P5 order passed<\/p>\n
by the Appellate Tribunal.\n<\/p>\n
      2. Briefly put, the case of the petitioner is as follows:<\/p>\n
      Petitioner is a planter. The tea belonging to the petitioner<\/p>\n
was sold in the auction held at Kochi.               Petitioner engages<\/p>\n
brokers who sell the tea. Under the KGST Act liability is cast<\/p>\n
on the seller of tea at the point of first sale in the State by dealer<\/p>\n
liable to pay tax. Tax is leviable at eight per cent.        According<\/p>\n
to petitioner, for a long period of time, the practice which was<\/p>\n
obtaining was that in respect of the tea sold at Kochi auction, tax<\/p>\n
is being assessed at the hands of the auctioneers\/brokers on<\/p>\n
condition that they give a Certificate to the effect that the tea<\/p>\n
which has been sold in the auction as being exported. The tea<\/p>\n
WPC.32444\/07 K                  2<\/span><\/p>\n
planters were being exempted from payment of tax in respect of<\/p>\n
the export turnover on the basis of the Certificate given by the<\/p>\n
auctioneers\/brokers. For the assessment years 2002 – 2003 and<\/p>\n
2003 – 2004, the claim for exemption came to be rejected. SRO<\/p>\n
No.691\/99 came to be issued. Therein also, tea sold for export<\/p>\n
came to be exempted on fulfillment of three conditions. one of<\/p>\n
the conditions was that a Certificate in Annexure II be produced<\/p>\n
by the seller.   Petitioner did not produce the Certificate in<\/p>\n
Annexure II as required in the Notification in 1999. It was<\/p>\n
consequently that exemption was rejected.        In Appeal, the<\/p>\n
Tribunal by Ext.P5, took note of the subsequent Notifications<\/p>\n
issued under Section 10 which is produced as Ext.P3. In Ext.P3,<\/p>\n
the Government apparently taking note of the position obtaining<\/p>\n
in the past, ordered exemption of tea sold for export on<\/p>\n
condition that Certificate is issued by the auctioneer\/broker to<\/p>\n
the effect that he has paid the entire tax and also undertakes to<\/p>\n
clear any liability. Referring to the subsequent Notifications<\/p>\n
issued in 2006, by Ext.P5, the Tribunal took the view that in<\/p>\n
WPC.32444\/07 K                   3<\/span><\/p>\n
respect of the assessment years 2002 – 2003 and 2003 – 2004,<\/p>\n
Certificate of the petitioner must be accepted and order passed<\/p>\n
in accordance with law. Exemption has been denied.            It is<\/p>\n
thereupon that Exts.P6 and P6(a) came to be passed. Petitioner<\/p>\n
has preferred Appeals.\n<\/p>\n
     3. I heard Shri Joseph Markos, learned senior counsel<\/p>\n
appearing for the petitioner and also the learned Government<\/p>\n
Pleader. Learned senior counsel for petitioner would submit<\/p>\n
that the Tribunal having directed the assessing authority to<\/p>\n
accept the Certificate, the assessing authority has acted illegally<\/p>\n
and it was not correct in denying exemption. The denial of<\/p>\n
exemption in Exts.P6 and P6(a) orders is for the reason that<\/p>\n
while the petitioner has produced Ext.P1 Certificates from the<\/p>\n
broker for both the years, there is no undertaking in the<\/p>\n
Certificates that the broker would pay any tax, if any liability<\/p>\n
arises in terms of Ext.P3 Notification. It is for this reason that<\/p>\n
exemption has been apparently denied to the petitioner.<\/p>\n
According to the petitioner, the denial of exemption should not<\/p>\n
WPC.32444\/07 K                    4<\/span><\/p>\n
be sustained as it is too technical. He would submit that when<\/p>\n
once the broker has certified that he had paid the tax, it is illegal<\/p>\n
to deny the benefit of exemption. He would also refer to Rule<\/p>\n
9k of the KGST Rules to contend that when once an agent has<\/p>\n
been assessed, the principal cannot be taxed all over again and<\/p>\n
that would amount to levying tax twice, which is impermissible<\/p>\n
in law.\n<\/p>\n
      4. Per contra, learned Government Pleader would submit<\/p>\n
that it is legally sustainable. I would think that having regard to<\/p>\n
the fact that the petitioner has preferred Appeals which are<\/p>\n
pending since October, 2007, petitioner can pursue the appellate<\/p>\n
remedy. In such circumstances, the Writ Petition is disposed of<\/p>\n
directing that recovery proceedings initiated against the<\/p>\n
petitioner pursuant to Exts.P6 and P6(a) shall stand stayed on<\/p>\n
condition that the petitioner deposits twenty per cent of the<\/p>\n
amount demanded within a period of one month from today.<\/p>\n
                                                 Sd\/=
\n                                      K. M. JOSEPH, JUDGE
\nkbk.\n<\/p>\n
             \/\/ True copy\/\/               PS to Judge\n\nWPC.32444\/07 K    5\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court Chidambaram Tea Estate vs Sales Tax Officer on 8 July, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 32444 of 2007(K) 1. CHIDAMBARAM TEA ESTATE, … Petitioner Vs 1. SALES TAX OFFICER, … Respondent 2. DEPUTY COMMISSIONER(APPEALS) For Petitioner :SRI.JOSEPH MARKOSE (SR.) For Respondent :GOVERNMENT PLEADER The Hon’ble MR. Justice […]<\/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-40465","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nChidambaram Tea Estate vs Sales Tax Officer on 8 July, 2008 - 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\/chidambaram-tea-estate-vs-sales-tax-officer-on-8-july-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Chidambaram Tea Estate vs Sales Tax Officer on 8 July, 2008 - 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