{"id":73206,"date":"2008-08-29T00:00:00","date_gmt":"2008-08-28T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/st-dominic-cathedral-church-vs-sales-tax-officer-on-29-august-2008"},"modified":"2014-02-21T08:27:33","modified_gmt":"2014-02-21T02:57:33","slug":"st-dominic-cathedral-church-vs-sales-tax-officer-on-29-august-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/st-dominic-cathedral-church-vs-sales-tax-officer-on-29-august-2008","title":{"rendered":"St.Dominic Cathedral Church vs Sales Tax Officer on 29 August, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">St.Dominic Cathedral Church vs Sales Tax Officer on 29 August, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 25524 of 2008(L)\n\n\n1. ST.DOMINIC CATHEDRAL CHURCH\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. SALES TAX OFFICER, PONKUNNAM\n                       ...       Respondent\n\n2. SALES TAX APPELLATE TRIBUNAL\n\n3. THAHSILDAR R.R., KANJIRAPPALLY.\n\n                For Petitioner  :SRI.RAMESH CHERIAN JOHN\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice K.M.JOSEPH\n\n Dated :29\/08\/2008\n\n O R D E R\n                                    K.M.JOSEPH, J.\n                         - - - - - - - - - - - - - - - - - - - - - - - - -\n                             WP.(C) No. 25524 of 2008\n                         - - - - - - - - - - - - - - - - - - - - - - - - -\n                      Dated this the 29th day of August, 2008\n\n                                       JUDGMENT\n<\/pre>\n<p>             Petitioner challenges Ext.P10. Ext.P10 is an order passed by<\/p>\n<p>the Tribunal dismissing the stay petition. The question to be considered is<\/p>\n<p>whether rubber tree would constitute timber and would attract liability to tax<\/p>\n<p>under the KGST Act. Petitioner points out that the issue is not free from<\/p>\n<p>doubt. He also relied on Ext.P4 order of the Division Bench in a Tax<\/p>\n<p>Revision Case. It is pointed out that none of these aspects were considered<\/p>\n<p>in Ext.P10.\n<\/p>\n<p>             2. I heard learned Government Pleader also.\n<\/p>\n<p>             3. I feel that the petitioner is entitled to an interim order of stay<\/p>\n<p>on condition that the petitioner deposits 30% of the amount demanded.<\/p>\n<p>Accordingly, the writ petition is disposed of setting aside Ext.P10 and<\/p>\n<p>directing that if the petitioner deposits 30% of the amount within two weeks<\/p>\n<p>from today, revenue recovery proceedings relating to the demand for tax<\/p>\n<p>with interest will be kept in abeyance till the disposal of the appeal.<\/p>\n<p>                                                                     (K.M. JOSEPH, JUDGE)<\/p>\n<p>sb<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court St.Dominic Cathedral Church vs Sales Tax Officer on 29 August, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 25524 of 2008(L) 1. ST.DOMINIC CATHEDRAL CHURCH &#8230; Petitioner Vs 1. SALES TAX OFFICER, PONKUNNAM &#8230; Respondent 2. SALES TAX APPELLATE TRIBUNAL 3. THAHSILDAR R.R., KANJIRAPPALLY. For Petitioner :SRI.RAMESH CHERIAN JOHN For [&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-73206","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>St.Dominic Cathedral Church vs Sales Tax Officer on 29 August, 2008 - Free Judgements of Supreme Court &amp; 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\/st-dominic-cathedral-church-vs-sales-tax-officer-on-29-august-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"St.Dominic Cathedral Church vs Sales Tax Officer on 29 August, 2008 - Free Judgements of Supreme Court &amp; 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