{"id":54595,"date":"2010-02-10T00:00:00","date_gmt":"2010-02-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-eureka-forbes-ltd-on-10-february-2010"},"modified":"2016-08-10T05:36:38","modified_gmt":"2016-08-10T00:06:38","slug":"state-of-kerala-vs-eureka-forbes-ltd-on-10-february-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-kerala-vs-eureka-forbes-ltd-on-10-february-2010","title":{"rendered":"State Of Kerala vs Eureka Forbes Ltd on 10 February, 2010"},"content":{"rendered":"
Kerala High Court<\/div>\n
State Of Kerala vs Eureka Forbes Ltd on 10 February, 2010<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 1 of 2010()\n\n\n1. STATE OF KERALA, REPRESENTED BY\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. EUREKA FORBES LTD.,\n                       ...       Respondent\n\n                For Petitioner  :GOVERNMENT PLEADER\n\n                For Respondent  :SRI.ANIL D. NAIR\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice P.S.GOPINATHAN\n\n Dated :10\/02\/2010\n\n O R D E R\n    C.N.Ramachandran Nair & P.S.Gopinathan, JJ.\n   ============================================\n             S.T.REV.Nos.1 and 4\/2010\n   ============================================\n     Dated this the 10th day of February, 2010.\n\n\n                       ORDER\n<\/pre>\n
Ramachandran Nair, J.\n<\/p>\n<\/p>\n
1.The question raised in the connected revision<\/p>\n
 filed by the State is whether the Tribunal was<\/p>\n
 justified in cancelling the brand name assessment<\/p>\n
 made on the respondent assessee under Section 5<\/p>\n
 (2) of the K.G.S.T.Act for the assessment years<\/p>\n
 1998-99 and 2003-04.\n<\/p>\n<\/p>\n
2.We heard Government Pleader appearing for the<\/p>\n
 petitioner and Adv.Sri.Anil D.Nair appearing for<\/p>\n
 the respondent.\n<\/p>\n<\/p>\n
3.The contention of the Government Pleader is that<\/p>\n
 the two items involved, namely, water purifier<\/p>\n
 and vacuum cleaner were sold under the brand name<\/p>\n
STRV 1&4\/10               -:2:-<\/span><\/p>\n
“Acquaguard” and “Euroclean” respectively by the<\/p>\n
assessee and so much so, the assessee, which has<\/p>\n
control    over the   brand    name, is  liable  for<\/p>\n
assessment under Section 5(2) of the KGST Act.<\/p>\n
The Tribunal, however on facts, found that the<\/p>\n
brand name for the two products were not owned by<\/p>\n
the assessee.    However, after hearing both sides,<\/p>\n
we are not able to sustain the Tribunal’s order,<\/p>\n
because, we are not being appraised of the true<\/p>\n
facts.    In the first place, acquaguard is a brand<\/p>\n
name owned by M\/s.Acquamall Water Solutions Ltd.,<\/p>\n
its manufacturer, which is a 100% subsidiary of<\/p>\n
the assessee.    If the brand name owner is a 100%<\/p>\n
subsidiary    of  the   assessee,   then   certainly<\/p>\n
assessee has got control over the affairs of the<\/p>\n
subsidiary company and it is for the officer to<\/p>\n
find   out   the  trade  margin    received by   the<\/p>\n
assessee in their sales after purchase of the<\/p>\n
items    from  the  manufacturer,   which  also  had<\/p>\n
STRV 1&4\/10             -:3:-<\/span><\/p>\n
sales outlet in Kerala.   Since policy decision of<\/p>\n
the subsidiary company is under the control of<\/p>\n
the holding company, the transaction has to be<\/p>\n
closely watched and if the local sale by the<\/p>\n
subsidiary company to the holding company is at a<\/p>\n
low price, then certainly even without recourse<\/p>\n
to Section 5(2) of the Act, assessee’s sales can<\/p>\n
be assessed as first sales, which is the genuine<\/p>\n
sale of the product in the market.      The gross<\/p>\n
profit obtained by the assessee itself would<\/p>\n
prove beyond reasonable doubt as to whether the<\/p>\n
transaction between the companies was intended to<\/p>\n
evade payment of tax.  The brand name used by the<\/p>\n
assessee   was not  considered   by  any  of   the<\/p>\n
authorities.   The position is same in so far as<\/p>\n
the sale of the other product, namely, vacuum<\/p>\n
cleaner under the brand name “Euroclean” where<\/p>\n
the brand name is said to be owned by M\/s.FAL<\/p>\n
Industries Ltd., which was controlled by Forbes<\/p>\n
STRV 1&4\/10              -:4:-<\/span><\/p>\n
Gokak Ltd. of which the assessee is a subsidiary.<\/p>\n
In fact, it is seen that M\/s.FAL Industries Ltd.,<\/p>\n
the manufacturer, has now claimed brand name and<\/p>\n
the   said  company  later    got amalgamated  with<\/p>\n
Forbes Gokak Ltd.     Since the respondent is only<\/p>\n
a subsidiary of Forbes Gokak Ltd., which controls<\/p>\n
the brand name owned by its subsidiary, which was<\/p>\n
later    amalgamated  with    it, the   transaction<\/p>\n
between     subsidiary  companies    and    related<\/p>\n
companies, namely, the two subsidiaries of the<\/p>\n
very same company, which are M\/s.FAL Industries<\/p>\n
Ltd. and the assessee have to be examined.    Here<\/p>\n
again, we make it clear that the trade margin<\/p>\n
obtained by the assessee or the gross profit<\/p>\n
received by them will be indicative of the brand<\/p>\n
name – right and genuineness of the transaction<\/p>\n
between the related companies.      We, therefore,<\/p>\n
set aside the orders of the Tribunal and that of<\/p>\n
the first appellate authority and remand the<\/p>\n
 STRV 1&4\/10               -:5:-<\/span><\/p>\n
 cases    to  the  assessing    officer for  detailed<\/p>\n
 consideration after giving an opportunity to the<\/p>\n
 assessee of being heard.       The assessing officer<\/p>\n
 will also go through the website details produced<\/p>\n
 by the    Government Pleader in court.<\/p>\n
                      C.N.Ramachandran Nair, Judge.\n<\/p>\n
                          P.S.Gopinathan, Judge.\n<\/p>\n
sl.<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court State Of Kerala vs Eureka Forbes Ltd on 10 February, 2010 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 1 of 2010() 1. STATE OF KERALA, REPRESENTED BY … Petitioner Vs 1. EUREKA FORBES LTD., … Respondent For Petitioner :GOVERNMENT PLEADER For Respondent :SRI.ANIL D. NAIR The Hon’ble MR. Justice C.N.RAMACHANDRAN […]<\/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-54595","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nState Of Kerala vs Eureka Forbes Ltd on 10 February, 2010 - 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-eureka-forbes-ltd-on-10-february-2010\" \/>\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 Eureka Forbes Ltd on 10 February, 2010 - 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