{"id":57987,"date":"2008-05-26T00:00:00","date_gmt":"2008-05-25T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-sree-padmanabha-enterprises-vs-commissioner-on-26-may-2008"},"modified":"2015-06-17T18:49:52","modified_gmt":"2015-06-17T13:19:52","slug":"ms-sree-padmanabha-enterprises-vs-commissioner-on-26-may-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-sree-padmanabha-enterprises-vs-commissioner-on-26-may-2008","title":{"rendered":"M\/S. Sree Padmanabha Enterprises vs Commissioner on 26 May, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">M\/S. Sree Padmanabha Enterprises vs Commissioner on 26 May, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nOT.Appeal.No. 5 of 2006()\n\n\n1. M\/S. SREE PADMANABHA ENTERPRISES,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. COMMISSIONER,\n                       ...       Respondent\n\n2. THE SECRETARY TO GOVERNMENT,\n\n                For Petitioner  :SRI.VIJAYAN. K.U.\n\n                For Respondent  :SRI.RAJU JOSEPH, SPL.GOVT.PLEADER(TAX)\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\nThe Hon'ble MR. Justice V.K.MOHANAN\n\n Dated :26\/05\/2008\n\n O R D E R\n                        C.N.RAMACHANDRAN NAIR &amp;\n                                   V.K.MOHANAN, JJ.\n                   ....................................................................\n                              O.T.Appeal No.5 of 2006 &amp;\n                              W.P.(C) No.19246 of 2006\n                   ....................................................................\n                     Dated this the 26th day of May, 2008.\n\n                                          JUDGMENT\n<\/pre>\n<p>Ramachandran Nair, J.\n<\/p>\n<p>      The petitioner is challenging Annexure-D which is revised<\/p>\n<p>classification issued by the Commissioner of Commercial Taxes clarifying<\/p>\n<p>that sanitary fittings made of Brass are taxable at 12.5% under Entry 101 of<\/p>\n<p>SRO 82\/2006 dated 21.1.2006.                    Petitioner&#8217;s case is that Brass items are<\/p>\n<p>covered by Entry 3(2) of the Third Schedule to the KVAT Act and so much<\/p>\n<p>so, Brass sanitary fittings cannot be notified under Section 6(1)(d) of the<\/p>\n<p>Act.    We are unable to accept this proposition because Section 6(1)(d)<\/p>\n<p>provides for tax at 12.5% on items notified by the Government which are<\/p>\n<p>not covered by clauses (a) to (c) of Section 6(1) of the Act. Even though<\/p>\n<p>in principle the Government is free to notify Brass sanitary fittings under<\/p>\n<p>Section 6(1)(d), we do not find much of the items sold by the petitioner, the<\/p>\n<p>description of which are given in Annexure-D, are covered by Entry 101 of<\/p>\n<p>SRO 82\/06. In fact the heading of Entry 101 provides sanitary equipments<\/p>\n<p>and fittings of every description. But the items 1 to 13 detailed thereunder<\/p>\n<p><span class=\"hidden_text\">                                     2<\/span><\/p>\n<p>do not cover all such items.     In fact sub-Entry (7) of Entry 101 of the<\/p>\n<p>notification provides for tax on sanitary ware and parts thereof made of<\/p>\n<p>copper. To our knowledge, copper is not generally used for manufacture of<\/p>\n<p>sanitary equipments. However, Brass is extensively used for manufacture<\/p>\n<p>of sanitary equipments such as taps, both Short body and Long body, Bib<\/p>\n<p>Cocks, Ball Cocks etc. Even though various types of sanitary equipments<\/p>\n<p>made of Brass are available in the market, there is no item in Entry 101 of<\/p>\n<p>the Schedule to the notification covering Brass items. However, taps made<\/p>\n<p>of non-ferrous metals are covered under sub-Entry 13 of Entry 101 of the<\/p>\n<p>notification. Probably Brass taps will be covered by this entry. From the<\/p>\n<p>description of the items given in Annexure-D it is clear that petitioner is not<\/p>\n<p>only dealing with Brass taps, but several sanitary products made of Brass<\/p>\n<p>are sold by the petitioner. So much so, the application for classification is<\/p>\n<p>not properly considered by the Commissioner because he has not stated<\/p>\n<p>under which of the Entry of item 101 of the notification, the petitioner&#8217;s<\/p>\n<p>various products fall. As already noticed, pipes and taps made of Brass are<\/p>\n<p>covered by special Entry 13 of Entry 101 of the notification under non-<\/p>\n<p>ferrous metal. Since the rate of tax on other sanitary products sold by the<\/p>\n<p>petitioner made of Brass are not considered by the Commissioner&#8217;s order,<\/p>\n<p>we set aside Annexure-D and direct the Commissioner to reconsider the<\/p>\n<p><span class=\"hidden_text\">                                        3<\/span><\/p>\n<p>matter. Incidentally the Commissioner should also examine whether the<\/p>\n<p>items made of copper referred to in sub-Entry 7 of Entry 101 of the<\/p>\n<p>notification are really intended to be copper or Brass and if any mistake has<\/p>\n<p>happened, he is free to correct the same.      The petitioner will be given an<\/p>\n<p>opportunity to furnish the details of products for the Commissioner to issue<\/p>\n<p>final clarification after hearing the petitioner.<\/p>\n<p>                                        C.N.RAMACHANDRAN NAIR<br \/>\n                                        Judge<\/p>\n<p>                                        V.K.MOHANAN<br \/>\n                                        Judge<br \/>\npms<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court M\/S. Sree Padmanabha Enterprises vs Commissioner on 26 May, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM OT.Appeal.No. 5 of 2006() 1. M\/S. SREE PADMANABHA ENTERPRISES, &#8230; Petitioner Vs 1. COMMISSIONER, &#8230; Respondent 2. THE SECRETARY TO GOVERNMENT, For Petitioner :SRI.VIJAYAN. K.U. For Respondent :SRI.RAJU JOSEPH, SPL.GOVT.PLEADER(TAX) The Hon&#8217;ble MR. Justice [&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-57987","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 v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S. 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