{"id":61135,"date":"2008-07-28T00:00:00","date_gmt":"2008-07-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/sri-jayabalan-k-p-vs-state-of-kerala-on-28-july-2008"},"modified":"2016-06-24T07:17:55","modified_gmt":"2016-06-24T01:47:55","slug":"sri-jayabalan-k-p-vs-state-of-kerala-on-28-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/sri-jayabalan-k-p-vs-state-of-kerala-on-28-july-2008","title":{"rendered":"Sri. Jayabalan K.P. vs State Of Kerala on 28 July, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Sri. Jayabalan K.P. vs State Of Kerala on 28 July, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 261 of 2006()\n\n\n1. SRI. JAYABALAN K.P., PROPRIETOR,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA, REPRESENTED BY\n                       ...       Respondent\n\n                For Petitioner  :SRI.E.P.GOVINDAN\n\n                For Respondent  :GOVENMENT PLEADER\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice A.K.BASHEER\n\n Dated :28\/07\/2008\n\n O R D E R\n                H.L.DATTU, C.J. &amp; A.K.BASHEER, J.\n              - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\n                    ST(RV)Nos. 261 and 263 OF 2006\n              - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\n                     Dated this the 28th day of July 2008\n\n                                     O R D E R\n<\/pre>\n<p>H.L.DATTU, C.J.\n<\/p>\n<\/p>\n<p>      In these two revision petitions we are concerned with assessment<\/p>\n<p>years 1999-2000 and 2000-01.\n<\/p>\n<p>      2. The assessee had claimed reduced rate of tax at 3% for the sales<\/p>\n<p>turnover of tread rubber. The assessing authority while completing the<\/p>\n<p>assessments for the assessment years in question had rejected the claim of<\/p>\n<p>the assessee by rejecting the annual returns filed by the assessee and<\/p>\n<p>thereafter had proceeded to pass best judgment assessment.<\/p>\n<p>      3. Before the first appellate authority, the petitioner&#8217;s contention<\/p>\n<p>was that he has purchased the industrial unit which was paying tax at the<\/p>\n<p>reduced rate of tax on sales turnover of Tread Rubber in view of SRO<\/p>\n<p>No.1090\/1999, and therefore, entitled for concessional rate of tax..<\/p>\n<p>      4. The first appellate authority after accepting the claim of the<\/p>\n<p>assessee has allowed the appeals and further has directed the assessing<\/p>\n<p>authority to grant concessional rate of tax at 3% in respect of the sales<\/p>\n<p>turnover of tread rubber. Subsequently, the first appellate authority has<\/p>\n<p>modified its order by restricting the claim of the assessee only after<\/p>\n<p>29.04.2000.\n<\/p>\n<p>ST(RV) Nos.261 &amp; 263\/2006<br \/>\n<span class=\"hidden_text\">                                           2<\/span><\/p>\n<p>       5. The appeals filed by the assessee against the orders passed by the first<\/p>\n<p>appellate authority is rejected by the Tribunal. The Tribunal at paragraph 4 of its<\/p>\n<p>order has observed as under:\n<\/p>\n<blockquote><p>                    &#8220;4. We have considered the contentions raised<\/p>\n<p>              by both sides. The only question to be decided is that<\/p>\n<p>              whether the appellant is eligible for concessional rate<\/p>\n<p>              prior to 29.04.2000.      The certificate issued by the<\/p>\n<p>              General manager, District Industries Centre, Kannur<\/p>\n<p>              revealed that the application itself has filed on<\/p>\n<p>              24.04.2000 and the Certificate was granted on<\/p>\n<p>              29.04.2000. As this be the position we find that the<\/p>\n<p>              contentions raised by the appellant is devoid of any<\/p>\n<p>              merit. Hence dismissed.&#8221;<\/p><\/blockquote>\n<p>       6. Petitioner&#8217;s claim before the assessing authority was that it is an SSI<\/p>\n<p>Unit and therefore entitled for concessional rate of tax on the turnover of tread<\/p>\n<p>rubber.   The reliance was squarely on the notification issued by the State<\/p>\n<p>Government in SRO No.1090\/1999.             In order to get the benefit under that<\/p>\n<p>notification, the industrial unit requires to be registered as SSI Unit. For the first<\/p>\n<p>time the petitioner&#8217;s industrial unit got itself registered only with effect from<\/p>\n<p>29.04.2000. Keeping that date in view, the Tribunal is of the opinion that the<\/p>\n<p>ST(RV) Nos.261 &amp; 263\/2006<br \/>\n<span class=\"hidden_text\">                                           3<\/span><\/p>\n<p>petitioner is in fact entitled for the reduced rate of tax\/concessional rate of tax for<\/p>\n<p>the assessment years 1999-2000 and 2000-01 only with effect from 29.4.2000.<\/p>\n<p>The conclusions reached by the Tribunal is neither erroneous nor illegal, since they<\/p>\n<p>have strictly applied the conditions prescribed in the notification SRO No.1090\/99.<\/p>\n<p>       7. Before the appellate authority it was not the case of the assessee that by<\/p>\n<p>virtue of the orders passed by the State Government, dated 31.08.88, it is entitled<\/p>\n<p>for a concessional\/reduced rate of tax at 3%. What was not urged or argued before<\/p>\n<p>the authorities concerned, can not be argued for the first time before this Court.<\/p>\n<p>       8. In view of the above discussion, while rejecting the revision petitions,<\/p>\n<p>we confirm the orders passed by the Tribunal.\n<\/p>\n<p>       Ordered accordingly.\n<\/p>\n<\/p>\n<p>                                                             (H.L.DATTU)<br \/>\n                                                           CHIEF JUSTICE<\/p>\n<p>                                                           (A.K.BASHEER)<br \/>\n                                                                  JUDGE<\/p>\n<p>ttb\/dk<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Sri. Jayabalan K.P. vs State Of Kerala on 28 July, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 261 of 2006() 1. SRI. JAYABALAN K.P., PROPRIETOR, &#8230; Petitioner Vs 1. STATE OF KERALA, REPRESENTED BY &#8230; Respondent For Petitioner :SRI.E.P.GOVINDAN For Respondent :GOVENMENT PLEADER The Hon&#8217;ble the Chief Justice MR.H.L.DATTU [&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-61135","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 v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sri. 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