{"id":44976,"date":"2008-07-30T00:00:00","date_gmt":"2008-07-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-international-freez-fish-vs-state-of-kerala-on-30-july-2008"},"modified":"2018-12-06T11:55:50","modified_gmt":"2018-12-06T06:25:50","slug":"ms-international-freez-fish-vs-state-of-kerala-on-30-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-international-freez-fish-vs-state-of-kerala-on-30-july-2008","title":{"rendered":"M\/S. International Freez Fish &#8230; vs State Of Kerala on 30 July, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M\/S. International Freez Fish &#8230; vs State Of Kerala on 30 July, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n o tax under the provisions of the Kerala General Sales Tax Act?\n\n               4. The issue is no more debatable, in view of the dicta laid down\n\nby the Apex Court in the case of M\/s.Yasha Overseas &amp; Others Vs.\n\nCommissioner of Sales Tax         &amp; Others (Civil Appeal No.2155\/2000 and\n\nconnected matters) disposed of on 6-5-2008. In the said decision, the Supreme\n\nCourt has stated as under:\n\n\n\n               \"DEPB has an intrinsic value that makes it a market\n       commodity.     Therefore, DEPB, like REP licence qualifies as\n       'goods' within the meaning of the Sales Tax laws of Delhi, Kerala\n       and Mumbai and its sale is exigible to tax.\"\n\n\n             5. In view of the law declared by the Apex Court, in our opinion,\n\nthe questions of law framed by the assessee requires to be answered against the\n\nassessee and in favour of the Revenue.\n\n             Ordered accordingly.\n\n\n\n                                                  (H.L.DATTU)\n                                                CHIEF JUSTICE\n\n\n\n                                                (A.K.BASHEER)\n                                                     JUDGE\n\nan.\n\n\n? IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 157 of 2006()\n\n\n1. M\/S. INTERNATIONAL FREEZ FISH EXPORTS,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA, REPRESENTED BY\n                       ...       Respondent\n\n                For Petitioner  :SRI.V.P.SUKUMAR\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice A.K.BASHEER\n\n Dated :30\/07\/2008\n\n O R D E R\n                   H.L.DATTU, C.J. &amp; A.K.BASHEER, J.\n                  ------------------------------------------------------\n                              S.T.Rev.No.157 of 2006\n                      ---------------------------------------------\n                     Dated, this the 30th day of July, 2008\n\n                                      O R D E R\n<\/pre>\n<p>H.L.Dattu, C.J.\n<\/p>\n<p>              In this revision petition the petitioner calls in question the orders<\/p>\n<p>passed by the Sales Tax Appellate Tribunal, Additional Bench, Kottayam in<\/p>\n<p>T.A.Nos.621 and 622 of 2003 dated 20th of May 2005.\n<\/p>\n<p>             2. The assessee has framed the following questions of law for our<\/p>\n<p>consideration and decision. They are as under:\n<\/p>\n<blockquote><p>       i) DEPB is issued by the Director General of Foreign Trade<br \/>\n       under the Export-Import Policy 1997-2002. In Chapter 7.14 of<br \/>\n       the said policy it is provided that for exporters not desirous of<br \/>\n       going through the licensing route, an optional facility is given<br \/>\n       under DEPB. The objective of DEPB Scheme is to neutralise the<br \/>\n       incidence of customs duty on the import content of the product of<br \/>\n       export. The neutralization shall be provided by way of grant of<br \/>\n       duty credit against the product of export.               Under the Duty<br \/>\n       Entitlement Pass Book Scheme (DEPB), an exporter may apply for<br \/>\n       credit at a specified percentage of FOB value of exports, made in<br \/>\n       freely convertible currency. The credit shall be available against<br \/>\n       such products of export and at such rate as may be specified by<br \/>\n       the Director General of Foreign Trade by way of Public Notice<br \/>\n       issued in this behalf, for import of raw materials, intermediates,<br \/>\n       components, parts, packing materials etc. The holder of DEPB<br \/>\n       shall have the option to pay additional customs duty, if any, in<br \/>\n       cash as well. It is therefore clear that DEPB is a substitute for<br \/>\n       cash, or in other words it is just like cash or demand draft. In the<br \/>\n       said circumstance, is the Tribunal justified in law in holding that<br \/>\n       transfer value of DEPB is exigible to sales tax?\n<\/p><\/blockquote>\n<p>ii) The Tribunal arrived at the conclusion that DEPB certificate<br \/>\nis &#8216;goods&#8217; on the basis of the decision of the Hon&#8217;ble Supreme<br \/>\nCourt in the case of Vikas Sales Corporation (102 STC 106). In<br \/>\nVikas Sales Corporation the issue involved was as to whether<br \/>\ntransfer value of REP lilcence was exigible to sales tax. In the<br \/>\nsaid decision the Hon&#8217;ble Supreme Court held that the objective<br \/>\nbehind issue of REP lilcence was to provide to the registered<br \/>\nexporters facility for importing essential inputs required for the<br \/>\nmanufacture of products exported. The licenses thus issued were<br \/>\nfreely transferable. Those licenses have an inherent value of their<br \/>\nown and it can be simply sold to another and that person to yet<br \/>\nanother. They are treated and dealt with in the commercial world<br \/>\nas merchandise, as goods. It was on the said reasoning that it was<br \/>\nheld by the Apex Court that it is goods and its transfer is liable to<br \/>\ntax. In contrast, in the case of DEPB certificate there is no licence<br \/>\nto import goods, but it is simply cash which can be adjusted<br \/>\nagainst import duty payable and it can be transferred only with<br \/>\nthe prior sanction of the issuing authority. Therefore, is the<br \/>\nTribunal justified in law in holding that the decision in Vikas Sales<br \/>\nCorporation can be applied to decide that DEPB is goods and its<br \/>\ntransfer is liable to sales tax under the KGST Act.\n<\/p>\n<p>(iii) In the decision of this Hon&#8217;ble Court in <a href=\"\/doc\/591639\/\">International Creative<br \/>\nFoods Ltd. vs. State of Kerala<\/a> (13 KTR 211) it was held that<br \/>\ntransfer value of DEPB certificate is exigible to sales tax. The<br \/>\nsaid decision was rendered following the decision of the Hon&#8217;ble<br \/>\nHigh Court of Delhi in <a href=\"\/doc\/1119741\/\">Philco Exports v. Sales Tax Officer and<br \/>\nothers<\/a> (124 STC 503). The decision in Philco Exports was<br \/>\nrendered relying on the decision in Vikas Sales Corporation (102<br \/>\nSTC 106). Is the law laid down by this Ho&#8217;ble Court in the case of<br \/>\nInternational Creative Foods Ltd. (13 KTR 211) correctly decided<br \/>\nin view of the fact that REP licence and DEPB certificate are<br \/>\nabsolutely different in character?\n<\/p>\n<p>(iv) The Thermo Meter purchased is available with the appellant<br \/>\neven now. The three circumstances envisaged U\/s.5A of the KGST<br \/>\nAct are such circumstances as a result of which the goods will not<br \/>\nbe available for further use or sale in the State. Therefore, is the<br \/>\nTribunal justified in law in holding that the Thermo Meter<br \/>\npurchased by the petitioner for permanent use and which is again<br \/>\ncapable of being sold will come under the purview of taxation<br \/>\nU\/s.5A of the KGST Act?&#8221;\n<\/p>\n<p>              3. The issue that would arise for our consideration and decision in<\/p>\n<p>this tax revision petition is whether the transfer value of DEPB can be subjected<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M\/S. International Freez Fish &#8230; vs State Of Kerala on 30 July, 2008 o tax under the provisions of the Kerala General Sales Tax Act? 4. The issue is no more debatable, in view of the dicta laid down by the Apex Court in the case of M\/s.Yasha Overseas &amp; Others Vs. [&hellip;]<\/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-44976","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. 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