{"id":88763,"date":"2007-11-20T00:00:00","date_gmt":"2007-11-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/palakkad-dist-gwi-co-op-society-vs-state-of-kerala-on-20-november-2007-2"},"modified":"2018-04-14T17:13:21","modified_gmt":"2018-04-14T11:43:21","slug":"palakkad-dist-gwi-co-op-society-vs-state-of-kerala-on-20-november-2007-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/palakkad-dist-gwi-co-op-society-vs-state-of-kerala-on-20-november-2007-2","title":{"rendered":"Palakkad Dist.Gwi Co-Op.Society … vs State Of Kerala on 20 November, 2007"},"content":{"rendered":"
Kerala High Court<\/div>\n
Palakkad Dist.Gwi Co-Op.Society … vs State Of Kerala on 20 November, 2007<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nTRC No. 476 of 2001()\n\n\n\n1. PALAKKAD DIST.GWI CO-OP.SOCIETY LTD.\n                      ...  Petitioner\n\n                        Vs\n\n1. STATE OF KERALA\n                       ...       Respondent\n\n                For Petitioner  :SRI.P.V.BABY\n\n                For Respondent  :SPL.GOVT.PLEADER\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice K.M.JOSEPH\n\n Dated :20\/11\/2007\n\n O R D E R\n                           H.L. DATTU, CJ. & K.M. JOSEPH, J.\n                     - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\n                    T.R.C.Nos. 476, 477, 478, 479 & 480 of 2001\n                     - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -\n                      Dated this the 20th day of November, 2007.\n\n                                                ORDER\n<\/pre>\n
H.L.DATTU, CJ,<\/p>\n
                A simple issue arises in all these revision petitions for our consideration<\/p>\n
and decision. The issue is, whether the assessee is eligible and entitled for exemption<\/p>\n
on the purchase turnover of old gold jewellery, which is used in the manufacture and<\/p>\n
sale of the gold jewellery.\n<\/p>\n
                2. In these revision cases, we are concerned with the assessment<\/p>\n
years 1993 -1994 to 1997-1998.\n<\/p>\n
                3. The undisputed facts are, that, the assessee is a Workers’ Co-<\/p>\n
operative Society. This is evidenced by the certificate of registration produced by the<\/p>\n
assessee along with the revision case papers. The assessee purchases old gold<\/p>\n
jewellery and manufactures jewellery and effects sale of the said jewellery through its<\/p>\n
retail outlet, “Viswasilpi Jewellery” at Palakkad.\n<\/p>\n
                4. In the return filed by the assessee for the assessment years in<\/p>\n
question, the assessee had claimed exemption from payment of tax under the Kerala<\/p>\n
General Sales Tax Act (‘the Act’ for short) both on its purchases as well as on sales.<\/p>\n
The assessing authority, while completing the assessment for the years in question<\/p>\n
had granted exemption both on the sales turnover and the purchase turnover of the<\/p>\n
assessee. Thereafter it initiated proceedings under Section 19 of the Act to re-assess<\/p>\n
the dealer, on the ground, that the assessee was entitled for exemption only on sales<\/p>\n
turnover and not on the purchase turnover.\n<\/p>\n
TRC. 476\/01 & Con.Cases.\n<\/p>\n
                                             2<\/span><\/p>\n
               5. The findings and the conclusions reached by the assessing authority<\/p>\n
in the revised assessment order was confirmed by the First Appellate Authority as well<\/p>\n
as by the Tribunal. The assessee, being aggrieved by all these orders is before us in<\/p>\n
these Tax Revision Cases. The assessee has framed the following questions of law for<\/p>\n
our consideration and decision. They are as under:\n<\/p>\n
               “(i) Whether the findings of the Tribunal is sustainable in view of<\/p>\n
       the clear indications in SRO.970\/80 and SRO. 1727\/93.<\/p>\n<\/blockquote>\n
               (ii) Whether the revision petitioner is entitled to get exemption from<\/p>\n
       the sales tax and purchase tax for the products produced by the revision<\/p>\n
       petitioner in view of the various clauses contained in SRO. 970\/80 and<\/p>\n
       SRO. 1727\/93 issued by the Government.”\n<\/p><\/blockquote>\n
\n<\/blockquote>\n
               6. Sri. P.V.Baby, learned counsel appearing for the assessee contended<\/p>\n
that in view of the language employed in the notifications, SRO 970\/80 and SRO<\/p>\n
1727\/93, the assessee is entitled for exemption from payment of tax both on its<\/p>\n
purchase and sales turnover and therefore submits that the Tribunal was not justified in<\/p>\n
confirming the orders passed by the assessing authority.<\/p><\/blockquote>\n
               7. Sri. Muhammed Rafiq, learned Government Pleader appearing for the<\/p>\n
revenue ably justified the impugned orders passed by the assessing authority as well as<\/p>\n
by the Tribunal.\n<\/p>\n
               8. In order to answer the issues raised in these Tax Revision Cases,<\/p>\n
reference to the notifications issued by the State Government in exercise of its powers<\/p>\n
under Section 10 of the Act requires to be noticed. Omitting what is unnecessary for<\/p>\n
the purpose of the case, the said notifications are extracted. They are as under:<\/p>\n
TRC. 476\/01 & Con.Cases.\n<\/p>\n
                                            3<\/span><\/p>\n
                      “SRO No.970\/80 hereby make an exemption in respect of<\/p>\n
      the tax payable under the said Act. On the turnover of the sale of the<\/p>\n
      following handicraft goods produced in Kerala through the Handicraft<\/p>\n
      Development Corporation of Kerala Ltd. And the Co-operative Societies in<\/p>\n
      the States subject to the condition that the tax (payable) if any already<\/p>\n
      collected by the said Corporation and Co-operative Society by any of sales<\/p>\n
      tax on their rate shall be paid over to government and that the sales tax (if<\/p>\n
      any already paid by them to Government shall not be refunded).<\/p>\n<\/blockquote>\n
              X x x x x x x x x x<\/p>\n<\/blockquote>\n
              27. Jewellery.\n<\/p><\/blockquote>\n
              X x x x x x x x x x<\/p>\n
              This notification shall be deemed to have come into force with effect
\n      from 1st April, 1979 (GO MS74\/80\/TD dt. 29.9.80 in K.G.No.42
\n      dt.21.10.1980)”\n<\/p><\/blockquote>\n
<\/blockquote>\n
The other notification which requires to be noticed is SRO. 1727\/93 and the Schedule<\/p>\n
appended thereto.\n<\/p>\n
                      “S.R.O. No.1727\/93 :- In exercise of the powers conferred<\/p>\n
      by Section 10 of the Kerala General Sales Tax, 1963 (Act 15 of 1963) and<\/p>\n
      in supersession of the notifications mentioned in Schedule I, the<\/p>\n
      Government of Kerala, having considered it necessary in the public interest<\/p>\n
      so to do, hereby make an exemption.-\n<\/p><\/blockquote>\n
              I in respect of the tax payable under the said Act;<\/p>\n
              (1) on the turnover of sale or purchase, as the case may be, of<\/p>\n
      goods mentioned in Schedule II;\n<\/p><\/blockquote>\n
              (2) by dealers mentioned in column (2) of Schedule III, on their<\/p>\n
      turnover of sale or purchase, as the case may be, of goods mentioned in<\/p>\n
      column (3) against them, subject to the conditions and restrictions, if any,<\/p>\n
      specified in column (4) thereof, against each;<\/p>\n<\/blockquote>\n
              (3) by Co-operative Societies specified in column (2) of Schedule<\/p>\n
TRC. 476\/01 & Con.Cases.\n<\/p><\/blockquote>\n
                                                            4<\/span><\/p>\n
\n<\/blockquote>\n
       IV on their turnover of sale or purchase, as the case may be, of goods<\/p>\n
       specified in column (3) subject to the conditions, if any, specified in column<\/p>\n
       (4) thereof, against each;”\n<\/p><\/blockquote>\n
                                                    Schedule IV
\n       CO-OPERATIVE SOCIETIES, THE TURNOVER OF SALE OR PURCHASE OF
\n       WHICH IS EXEMPT UNDER SUB CLAUSE (3) OF CLAUSE I\n<\/p><\/blockquote>\n
       ————————————————————————————————————-<\/p><\/blockquote>\n
\n       Sl.            Name of the                      Description of the goods                       Conditions\n       No.          Society and the                 turnover which is exempted\n<\/pre>\n
       ————————————————————————————————————-\n<\/p><\/blockquote>\n
       (1)                  (2)                                       (3)                                 (4)\n<\/p><\/blockquote>\n
       ————————————————————————————————————-\n<\/p><\/blockquote>\n
       1.     All Co-operative                  (i)On the sale of Note Books\n               Societies                       (ii) On the sale of cooked food                          Nil\n                                                 served in hotels and restuarants\n\n       2.    Co-operative Societies\n             of patients in leprosy              On the sale of all goods                               Nil\n             Hospitals in the State\n\n       3.     Co-operative Societies             On the basis of sale of goods\n             of potters                          manufactured by them within                            Nil\n                                                 the State\n\n       4.   Co-operative Societies             On the sale of :-                                        Nil\n             of workers                          (1) Bamboo mats and bamboo\n                                                      other than bamboo ply.\n                                                 (2) Granite products.\n                                                 (3) Handicrafts goods'\n                                                 (4) Rattan goods, and\n                                                 (5) Screw pine mats & baskets\n                                                       manufactured by them\n                                                       within the State.\n<\/pre>\n
       Explanation:- A Co-operative Society in which not less than 90% of the members
\n       are workers shall be deemed to be a Co-operative Society of workers.”.<\/p><\/blockquote>\n
                 9. S.R.O. 970\/80 issued by the State Government provides for exemption<\/p>\n
in respect of tax payable under the Act on the turnover of sale of handicraft goods<\/p>\n
produced in Kerala by the Handicraft Development Corporation of Kerala Limited and<\/p>\n
the Co-operative Societies in the State, subject to the condition that the tax (payable), if<\/p>\n
any, has already been collected by the said Corporation and the Co-operative Society by<\/p>\n
any of the sales tax on their own rate shall be paid over to Government. In the said<\/p>\n
TRC. 476\/01 & Con.Cases.\n<\/p>\n
                                               5<\/span><\/p>\n
Notification,    while enumerating the handicraft goods, the State Government has<\/p>\n
included the item ‘jewellery’ also. Therefore jewellery is an item, which is included<\/p>\n
under the expression handicraft goods.\n<\/p>\n
                 10.   The State Government in supersession of the                notifications<\/p>\n
mentioned in Schedule I, in the public interest, has issued S.R.O. 1727\/93. By the said<\/p>\n
notification, exemption is granted in respect of the tax payable under the provisions of<\/p>\n
the Act, firstly, on the turnover of sale or purchase of goods mentioned in Schedule II<\/p>\n
to the notification. Dealers mentioned in column (2) of Schedule III are also entitled for<\/p>\n
certain exemptions. The exemption is on the turnover of sale or purchase as the case<\/p>\n
may be of the goods mentioned in column (3) subject to certain conditions and<\/p>\n
restrictions, if any, specified in column (4) of Schedule III to the notification.<\/p>\n
                 11. Column (3) of the said notification provides for exemption on the sale<\/p>\n
or purchase turnover of the goods specified in column (3) if the sale or purchase is<\/p>\n
effected by Co-operative Societies. This is once again subject to the conditions and<\/p>\n
restrictions specified in column (4) of Schedule IV to the notification.<\/p>\n
                 12. Then we come to Schedule IV appended to the notification.<\/p>\n
                 13.   Serial No. (4) of    Schedule IV to the notification provides for<\/p>\n
Co-operative Societies of workers. Column (3) of the said notification provides for<\/p>\n
description of goods and the turnover, which is exempted. In the case of Co-operative<\/p>\n
Societies of workers, what is exempted from payment of tax is on the sale of bamboo<\/p>\n
mats and bamboo products other than bamboo ply; granite products; handicraft goods;<\/p>\n
rattan goods; and screw pine mats and baskets manufactured by them within the State.<\/p>\n
                 14.   It is now well settled, that exemption notification requires to be<\/p>\n
TRC. 476\/01 & Con.Cases.\n<\/p>\n
                                               6<\/span><\/p>\n
strictly construed by the courts. Once, of course, the notification is found applicable to a<\/p>\n
dealer, full effect must be given to it.\n<\/p>\n
                15.   Keeping in view both the notifications, let us analyze the fact<\/p>\n
situation.\n<\/p>\n
                16. The assessee is a Co-operative Society of workers. This is not in<\/p>\n
dispute.     The assessee effects purchase of old gold jewellery and thereafter<\/p>\n
manufactures jewellery. This is also not in dispute. In view of the inclusion of the<\/p>\n
jewellery within the meaning of         the expression ‘handicraft goods’ by the State<\/p>\n
Government while issuing SRO. 970\/80, it can be easily said that manufacture of<\/p>\n
jewellery is also an item falling within the meaning of the expression ‘handicraft goods’.<\/p>\n
                17. The notification issued by the State Government in SRO. 1727\/93<\/p>\n
provides different types of exemptions for different types of dealers under the Act. In<\/p>\n
the instant case, we are concerned with exemption provided to a Co-operative Society<\/p>\n
of workers. Therefore, what requires to be seen by us is Serial No.4 and column (3) of<\/p>\n
the notification SRO 1727\/93. Schedule IV appended to the notification, apart from<\/p>\n
others, provides for certain exemptions to the Co-operative Societies of workers.<\/p>\n
Column (3) of the said schedule specifically provides exemption on the sales turnover<\/p>\n
of a Co-operative Society of workers on the sale of Handicraft Goods also.. That only<\/p>\n
means that the Co-operative Society of workers are not entitled for exemption on the<\/p>\n
purchase turnover of either bamboo mats or bamboo products, granite products or<\/p>\n
handicraft goods.\n<\/p>\n
                18. Strictly applying the notifications issued by the State Government, the<\/p>\n
assessing authority, while completing the re-assessment proceedings has granted<\/p>\n
TRC. 476\/01 & Con.Cases.\n<\/p>\n
                                            7<\/span><\/p>\n
exemption only on the sales turnover of the assessee\/Co-operative Society of workers.<\/p>\n
The findings and conclusions reached by the assessing authority, in our opinion was<\/p>\n
rightly confirmed by the First Appellate Authority and the Tribunal.<\/p>\n
               19. Having analyzed the notifications on which reliance is placed by the<\/p>\n
learned counsel for the assessee, we are of the opinion that none of the authorities<\/p>\n
under the Act nor the Tribunal has either decided the question of law erroneously or has<\/p>\n
failed to decide the question of law raised by the assessee. In that view of the matter,<\/p>\n
while confirming the findings and conclusions reached by the Tribunal, the Tax Revision<\/p>\n
Cases filed by the assessee requires to be rejected and accordingly it is rejected. The<\/p>\n
questions of law framed by the assessee requires to be answered against the assessee<\/p>\n
and in favour of the revenue.\n<\/p>\n
               Consequently the stay petitions in all the Tax Revision Cases are<\/p>\n
dismissed.\n<\/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 Palakkad Dist.Gwi Co-Op.Society … vs State Of Kerala on 20 November, 2007 IN THE HIGH COURT OF KERALA AT ERNAKULAM TRC No. 476 of 2001() 1. PALAKKAD DIST.GWI CO-OP.SOCIETY LTD. … Petitioner Vs 1. STATE OF KERALA … Respondent For Petitioner :SRI.P.V.BABY For Respondent :SPL.GOVT.PLEADER The Hon’ble the Chief Justice MR.H.L.DATTU The […]<\/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-88763","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nPalakkad Dist.Gwi Co-Op.Society ... vs State Of Kerala on 20 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\/palakkad-dist-gwi-co-op-society-vs-state-of-kerala-on-20-november-2007-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Palakkad Dist.Gwi Co-Op.Society ... vs State Of Kerala on 20 November, 2007 - 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