{"id":67259,"date":"2007-11-23T00:00:00","date_gmt":"2007-11-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-puthanangadi-flour-oil-mills-vs-state-of-kerala-on-23-november-2007"},"modified":"2015-12-01T17:33:45","modified_gmt":"2015-12-01T12:03:45","slug":"ms-puthanangadi-flour-oil-mills-vs-state-of-kerala-on-23-november-2007","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-puthanangadi-flour-oil-mills-vs-state-of-kerala-on-23-november-2007","title":{"rendered":"M\/S Puthanangadi Flour & Oil Mills vs State Of Kerala on 23 November, 2007"},"content":{"rendered":"
Kerala High Court<\/div>\n
M\/S Puthanangadi Flour & Oil Mills vs State Of Kerala on 23 November, 2007<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST Rev No. 300 of 2007()\n\n\n1. M\/S PUTHANANGADI FLOUR & OIL MILLS,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA, REPRESENTED BY\n                       ...       Respondent\n\n                For Petitioner  :SRI.ARIKKAT VIJAYAN MENON\n\n                For Respondent  : No Appearance\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.M.JOSEPH\n\n Dated :23\/11\/2007\n\n O R D E R\n                        H.L. DATTU, CJ. & K.M. JOSEPH, J.\n                      - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\n                              S.T.Rev. No.300 of 2007\n                      - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\n                    Dated this the 23rd day of November, 2007.\n\n                                            ORDER\n<\/pre>\n
H.L.DATTU, CJ,<\/p>\n
               Petitioner is a registered dealer under the provisions of the Kerala<\/p>\n
General Sales Tax Act (hereinafter, for the sake of brevity, referred to as ‘Act,<\/p>\n
1963).\n<\/p>\n
               2. Petitioner is engaged in the manufacture of coconut oil and oil<\/p>\n
cake. According to the petitioner, he is entitled for sales tax exemption for the<\/p>\n
period from 7.10.1996 to 6.10.2001 in a sum of Rs. 5,51,346\/-. This claim is based<\/p>\n
on the exemption certificate granted by the District Industries Centre.<\/p>\n
               3. The assessing authority, for the assessment year 1997-1998,<\/p>\n
has completed the assessment by its order dated 12.9.2001 granting the benefit of<\/p>\n
exemption of a sum of Rs.57,002\/-.\n<\/p>\n
               4.    Petitioner had also applied for exemption of a sum of<\/p>\n
Rs.4,80,000\/-, which according to him represents the investment made in Diesel<\/p>\n
Generator set and Copra Drier. The claim so made is rejected by the District<\/p>\n
Committee.     Aggrieved by the said order passed by the District Committee, the<\/p>\n
petitioner had carried the matter before the State Level Committee.<\/p>\n
               5. The State Level Committee while rejecting the claim made by the<\/p>\n
petitioner for exemption in a sum of Rs.4,80,000\/-, which represents investment<\/p>\n
made in Diesel Generator set and Copra Drier, has observed that the earlier<\/p>\n
exemption granted by the District Level Committee is also irregular and illegal.<\/p>\n
S.T.REV.300\/2007.                          2<\/span><\/p>\n
               6. Aggrieved by the orders passed by the State Level Committee, the<\/p>\n
petitioner has filed W.P.(C) 29429 of 2004.\n<\/p>\n
               7. The learned Single Judge has rejected the writ petition. Aggrieved by<\/p>\n
that order passed, the assessee was before this court in W.A. 1910 of 2007. This court<\/p>\n
by its order dated 15th November, 2007 has allowed the writ appeal and has remanded<\/p>\n
the matter to the learned Single Judge for a fresh disposal in accordance with law.<\/p>\n
               8. During the pendency of these proceedings, the Deputy Commissioner<\/p>\n
of Commercial Taxes has invoked his powers under Section 35 of Act, 1963 to revise<\/p>\n
the orders of assessment passed by the assessing authority for the assessment year<\/p>\n
1997-1998. The Deputy Commissioner, by his order dated 13.12.2004 has set aside<\/p>\n
the orders of assessment passed by the assessing authority for the assessment year<\/p>\n
1997-1998 and further remanded the matter before the assessing authority for a fresh<\/p>\n
disposal in accordance with law. Aggrieved by the said oder passed by the revisional<\/p>\n
authority, the assessee has carried the matter by way of second appeal before the<\/p>\n
Kerala Sales Tax Appellate Tribunal, Additional Bench, Palakkad in T.A. No.254 of<\/p>\n
2005. The Tribunal, by its order dated 10th May, 2007 has rejected the appeal filed by<\/p>\n
the assessee. That is how the assessee is before us in this Sales Tax Revision Case.<\/p>\n
               9. The assessee has framed the following questions of law for our<\/p>\n
consideration and decision. They are as under:\n<\/p>\n
               “A. Whether on the facts and in the circumstances of the case,<\/p>\n
       has not the Appellate Tribunal gone wrong in confirming Annexure B<\/p>\n
       provisional order?\n<\/p><\/blockquote>\n
               B. Whether on the facts and in the circumstances of the case, has<\/p>\n
       not the Appellate Tribunal gone wrong in failing to render a finding on the<\/p>\n
       additional grounds D and E raised before it as per Annexure C petition?<\/p>\n
S.T.REV.300\/2007.                             3<\/span><\/p>\n<\/blockquote>\n
                C. Whether on the facts and in the circumstances of the case,<\/p>\n
        has not the Appellate Tribunal gone wrong in failing to note that even if<\/p>\n
        exemption is cancelled, such cancellation can have only prospective<\/p>\n
        effect from the date of cancellation?”\n<\/p><\/blockquote>\n
\n<\/blockquote>\n
                10.   Sri. Harisankar V. Menon, learned counsel appearing for the<\/p>\n
assessee would submit that the Tribunal went wrong in confirming the orders passed by<\/p>\n
the revisional authority. Therefore, he requests us to modify the said order.<\/p><\/blockquote>\n
                11. Sri Muhammed Rafiq, learned counsel appearing for the revenue<\/p>\n
justifies the impugned order passed by the Tribunal.\n<\/p>\n
                12. The Tribunal, while sustaining the order passed by the assessing<\/p>\n
authority, has taken into consideration the orders passed by the District Industries<\/p>\n
Centre and also the State Level Committee. The State Level Committee has rejected<\/p>\n
the claim of the assessee for exemption from payment of sales tax.<\/p>\n
                13. In fact, at the time of completion of the assessment proceedings, the<\/p>\n
assessing authority had granted exemption to the petitioner industry in a sum of<\/p>\n
Rs.57,002\/-. This had been done by the assessing authority in view of the orders<\/p>\n
passed by the District Industries Centre.\n<\/p>\n
                14. In view of the orders passed by the State Level Committee in the<\/p>\n
appeal filed by the petitioner, the Deputy Commissioner of Commercial Taxes has<\/p>\n
invoked his powers under Section 35 of the Act to revise the orders of assessment<\/p>\n
passed by the assessing authority for the assessment year 1997-1998 and thereafter<\/p>\n
has remanded the matter to the assessing authority to re-do the matter in accordance<\/p>\n
with law keeping in view the orders passed by the District Industries Centre and State<\/p>\n
Level Committee. Since the petitioner industry is not exempted from payment of tax, the<\/p>\n
assessing authority is justified in rejecting the claim of the petitioner for grant of<\/p>\n
S.T.REV.300\/2007.                            4<\/span><\/p>\n
exemption. This has to be done by the revising authority in view of the orders passed by<\/p>\n
the State Level Committee. This aspect of the matter is taken note of by the Tribunal<\/p>\n
while rejecting the appeal field by the assessee against the order passed by the Deputy<\/p>\n
Commissioner in exercise of the powers under Section 35 of Act, 1963. In view of the<\/p>\n
above, we are of the opinion that the Tribunal has not committed any error while passing<\/p>\n
the impugned order dated 10.5.2007, and therefore the said order need not be<\/p>\n
interfered by us.   Accordingly, the Revision Case requires to be rejected and it is<\/p>\n
rejected. However, liberty is reserved to the petitioner to make a proper application, if<\/p>\n
for any reason he succeeds in the writ petition filed by him before this court.<\/p>\n
               Ordered accordingly.\n<\/p>\n<\/p>\n
                                                              H.L. DATTU,
\n                                                             CHIEF JUSTICE<\/p>\n
                                                              K.M. JOSEPH,
\n                                                                 JUDGE<\/p>\n
sb\/DK.<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court M\/S Puthanangadi Flour & Oil Mills vs State Of Kerala on 23 November, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST Rev No. 300 of 2007() 1. M\/S PUTHANANGADI FLOUR & OIL MILLS, … Petitioner Vs 1. STATE OF KERALA, REPRESENTED BY … Respondent For Petitioner :SRI.ARIKKAT VIJAYAN MENON For […]<\/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-67259","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nM\/S Puthanangadi Flour & Oil Mills vs State Of Kerala on 23 November, 2007 - 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\/ms-puthanangadi-flour-oil-mills-vs-state-of-kerala-on-23-november-2007\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Puthanangadi Flour & Oil Mills vs State Of Kerala on 23 November, 2007 - 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