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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 10TH DAY OF AUGUST 2022 / 19TH SRAVANA, 1944 ST.REV. NO. 8 OF 2021 TA 28/2018 OF S.T.A.TRIBUNAL,ADDITIONAL BENCH,KZD. PETITIONER/S: PEPSICO INDIA HOLDINGS PVT.LTD WISE PARK, INDUSTRIAL DEVELOPMENT AREA, KANJIKODE, PALAKKAD. (PRESENTLY ADDRESS LEVEL 3-5, PIONEER SQUARE, SECTOR - 62, NEA GOLD COURSE EXTENSION ROAD, GURUGRAM - 122 101), REPRESENTED BY ITS SENIOR MANAGER AND AUTHORISED SIGNATORY ANKIT SINGH. BY ADVS.S.ANIL KUMAR (TRIVANDRUM) RAHUL A. APARNA ANIL RESPONDENT/S: STATE OF KERALA REPRESENTED BY THE COMMISSIONER OF STATE TAXES, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695 002. BY GOVERNMENT PLEADER, SHRI V K SHAMSUDHEEN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 10.08.2022, ALONG WITH ST.Rev.9/2021 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
STR Nos. 8, 9, 10 & 12/2021 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 10TH DAY OF AUGUST 2022 / 19TH SRAVANA, 1944 ST.REV. NO. 12 OF 2021 TA 29/2018 OF AGRL.I.T.ADDITIONAL BENCH,KOZHIKODE PETITIONER/S: PEPSICO INDIA HOLDINGS PVT. LTD. WISE PARK, INDUSTRIAL DEVELOPMENT ARE, KANJIKODE , PALAKKAD (PRESENT ADDRESS LEVEL 3-5, PLONEER SQUARE, SECTOR 62, NEAR GOLF COURSE EXTENSION ROAD, GURUGRAM 122101 REPRESENTED BY ITS SENIOR MANAGER AND AUTHORISED SIGNATORY ANKIT SINGH BY ADVS.S.ANIL KUMAR (TRIVANDRUM) RAHUL A. RESPONDENT/S: STATE OF KERALA REPRESENTED BY THE COMMISSIONER OF STATE TAXES, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM 695 002 BY GOVERNMENT PLEADER, SHRI V K SHAMSUDHEEN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 10.08.2022, ALONG WITH ST.Rev..8/2021 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
STR Nos. 8, 9, 10 & 12/2021 -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 10TH DAY OF AUGUST 2022 / 19TH SRAVANA, 1944 ST.REV. NO. 9 OF 2021 TA 30/2018 OF AGRL.I.T.ADDITIONAL BENCH,KOZHIKODE PETITIONER/S: PEPSICO INDIA HOLDINGS PVT LTD WISE PARK, INDUSTRIAL DEVELOPMENT AREA, KANJIKODE, PALAKKAD, (PRESENT ADDRESS: LEVEL 3-5, PIONEER SQUARE, SECTOR 62, NEAR GOLF COURSE EXTENSION ROAD, GURUGRAM 122101) REPRESENTED BY ITS SENIOR MANAGER AND AUTHORISED SIGNATORY ANKIT SINGH. BY ADVS. S.ANIL KUMAR (TRIVANDRUM) APARNA ANIL RESPONDENT/S: STATE OF KERALA REPRESENTED BY THE COMMISSIONER OF STATE TAXES, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695002. BY GOVERNMENT PLEADER, SHRI V K SHAMSUDHEEN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 10.08.2022, ALONG WITH ST.Rev..8/2021 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
STR Nos. 8, 9, 10 & 12/2021 -4- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 10TH DAY OF AUGUST 2022 / 19TH SRAVANA, 1944 ST.REV. NO. 10 OF 2021 TTA 31/2018 OF S.T.A.TRIBUNAL,ADDITIONAL BENCH,KZD. PETITIONER/S: PEPSICO INDIA HOLDINGS PVT LTD WISE PARK, INDUSTRIAL DEVELOPMENT AREA, KANJIKODE, PALAKKAD, (PRESENT ADDRESS LEVEL 3-5,POINEER SQUARE, SECTOR 62, NEAR GOLD COURSE EXTENSION ROAD, GURUGRAM -122101), REPRESENTED BY ITS SENIOR MANAGER AND AUTHORISED SIGNATORY ANKIT SINGH BY ADVS.S.ANIL KUMAR (TRIVANDRUM) RAHUL A. APARNA ANIL RESPONDENT/S: STATE OF KERALA REPRESENTED BY THE COMMISSIONER OF STATE TAXES, TAX TOWER, KARAMANA, THIRUVANANTHAPURAM-695 002 BY GOVERNMENT PLEADER, SHRI V K SHAMSUDHEEN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 10.08.2022, ALONG WITH ST.Rev..8/2021 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
STR Nos. 8, 9, 10 & 12/2021 -5- S.V.BHATTI & BASANT BALAJI, JJ. - - - - - - - - - - - - - - -- - - -- - - - - - - - - - -- - - - - - - - - ST.Rev. Nos.8, 9, 10 and 12 of 2021 - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - ORDER (Dated this the 10th day of August 2022) Basant Balaji J., These revisions are filed by the assessee aggrieved by the order of the Kerala Value Added Tax/Agricultural Income Tax and Sales Tax Appellate Tribunal, Additional Bench, Kozhikode. 2. The common revision petitioner/assessee is a Private Limited company engaged in manufacture of soft drinks, including soda. Government of Kerala had issued notification SRO 1729/1993 granting certain exemptions/concessions to new industries in the medium
STR Nos. 8, 9, 10 & 12/2021 -6- scale. It was later amended as per SRO No.1092/1999 and SRO No.295/2000. The petitioner set up a medium scale industry at Kanjikode, Palakkad district and applied for sales tax exemption on the basis of eligibility certificate issued by the Director of Industries and Commerce, Thiruvananthapuram. As per Annex-A, exemption was granted to the petitioner company for soft drinks and syrups. The petitioner company was also making soda and was under the impression that the exemption under the notification was available on the turnover of the goods manufactured by the industrial unit and believed that the petitioner was eligible for exemption in respect of the sales turnover for soda also.
The Assistant Commissioner (Assessment), Special Circle, Palakkad assessed the petitioner denying
STR Nos. 8, 9, 10 & 12/2021 -7- exemption in respect of sales turnover of soda taking note of the fact that soda was not specifically mentioned in the exemption order. Thereafter, the petitioner filed rectification of the mistake in Annex-A order. The Joint Commissioner (General) informed the petitioner that exemption order can be corrected only if the eligibility certificate issued by the Directorate of Industries and Commerce is corrected by incorporating soda also in it. The petitioner thereafter took the matter to the Director of Industries and Commerce for necessary corrections in the eligibility certificate. Aggrieved by the order of the Assistant Commissioner, an appeal was filed before the Deputy Commissioner (Appeals). The appeal was dismissed by order dated 17.8.2016 against which the petitioner moved the Sales Tax Appellate Tribunal. The
STR Nos. 8, 9, 10 & 12/2021 -8- Tribunal also concurred with the finding of the First Appellate Authority and dismissed all the appeals.
We take note of the order of exemption (Annexure- A) and findings recorded by the Tribunal which are assailed by Adv. S. Anil Kumar, the learned counsel by referring to Annexure-L. The counsel contents that, the dealer has no ambiguity on the products which the dealer decided to get exemption from the government. Aerated water (drinking soda) is also one of the products included in Annexure-L. The inadvertent omission in Annexure-A is sought to be rectified by filing application before the competent authority. Therefore, the issue for all purposes on the products on which the dealer is entitled to exemption is pending consideration before the government.
STR Nos. 8, 9, 10 & 12/2021 -9-
The alternative argument is that the revisions could be kept pending in this Court. The learned Government Pleader, Sri. Shamsudeen lays much emphasis to the findings recorded not only by the Tribunal and also the Assessing Officer to bring home the contentions that even if exemption is sought for in respect of ten products, the discretion exercised which resulted in Annexure-A order is the binding order between the parties. That being so, expanding the exempted products by the dealer is unavailable on the application filed by the dealer. 6. Consequently, it is argued that there is no ground warranting interference of this Court in respect of any of the findings recorded and nothing is pending consideration regarding the request of the dealer. 7. We have taken note of the conclusion which have
STR Nos. 8, 9, 10 & 12/2021 -10- bearing on the claim of exemption the eligibility thereon, and the efforts undertaken by the dealer for getting the exemption order rectified in accordance with law. 8. There are two aspects to the revision; (i) Whether the findings recorded by the Tribunal confirming the findings of other authorities, and (ii) whether warrant our interference or not. 9. The answer can be quick and we are of the view of that the findings do not warrant our interference. Adverting to other aspect we may observe, exemption is again as is fairly well decided, well within the scope and the jurisdiction of the government. Admittedly, no order on the application made by the dealer is either made or communicated. Therefore, either the adjudication of this Revision by this Court or by the authorities under Act shall
STR Nos. 8, 9, 10 & 12/2021 -11- not be treated as any view expressed by urging on the pending application in this behalf. The Second aspect can be answered thus: The dealer is free enough to get the products rectified and it is open to the dealer to make an application before the Assessing Officer for issuing an effective order in line with the exemption order that may be issued by the Government.
With the above observations, the S.T. Revisions fail, and accordingly, dismissed.
SD S.V.BHATTI,
JUDGE SD BASANT BALAJI,
JUDGE dl/2142000082021/downloads
STR Nos. 8, 9, 10 & 12/2021 -12- APPENDIX OF ST.REV. 12/2021 PETITIONER ANNEXURES Annexure A TRUE COPY OF ORDER DATED 30-06-2012 ISSUED BY THE JOINT COMMISSIONER (GENERAL) COMMERCIAL TAXES, THIRUVANANTHAPURAM GRANTING EXEMPTION UNDER NOTIFICATION 1729/1993 AS AMENDED BY SRO 1092/1999 AND SRO 295/2000 Annexure b TRUE COPY OF ASSESSMENT ORDER DATED 30- 07-2012 FOR THE YEAR 2001-2002 ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, PALAKKAD UNDER THE KGST ACT. Annexure c TRUE COPY OF PETITION DATED 3-11-2012 FILED BY THE PETITIONER BEFORE THE JOINT COMMISSIONER (GENERAL) FOR RECTIFICATION OF THE MISTAKE IN ANNEXURE 1A ORDER Annexure d TRUE COPY OF LETTER DATED 20-04-2013 OF THE JOINT COMMISSIONER (GENERAL), COMMERCIAL TAXES, THIRUVANANTHAPURAM Annexure E TRUE COPY OF LETTER DATED 4-04-2016 FILED BEFORE THE DIRECTOR OF INDUSTRIES AND COMMERCE. Annexure F TRUE COPY OF ORDER DATED 16-08-2016 ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), KOTTAYAM AT ERNAKLULAM. Annexure G TRUE COPY OF LETTER DATED 07-11-2016 OF THE PETITIONER ADDRESSED TO THE DIRECTOR OF INDUSTRIES AND COMMERCE. Annexure H TRUE COPY OF LETTER DATED 13-12-2016 OF THE GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE PALAKKAD
STR Nos. 8, 9, 10 & 12/2021 -13- Annexure I TRUE COPY OF APPEAL MEMORANDUM ALONG WITH THE GROUNDS OF APPEAL, FILED BEFORE THE HONBLE SALES TAX APPELLATE TRIBUNAL Annexure J TRUE COPY OF LETTER DATED 23-02-20219 OF THE GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, PALAKKAD ADDRESSED TO THE DIRECTOR OF INDUSTRIES AND COMMERCE Annexure K TRUE COPY OF ORDER DATED 24-12-2019 ISSUED BY THE SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, KOZHIKODE IN T.A 29/2018
STR Nos. 8, 9, 10 & 12/2021 -14- APPENDIX OF ST.REV. 9/2021 PETITIONER ANNEXURES Annexure A TRUE COPY OF ORDER DATED 30.06.2012 ISSUED BY THE JOINT COMMISSIONER (GENERAL), COMMERCIAL TAXES, THIRUVANANTHAPURAM GRANTING EXEMPTION UNDER NOTIFICATION 1729/1993 AS AMENDED BY SRO 1092/1999 AND SRO 295/2000. Annexure B TRUE COPY OF ASSESSMENT ORDER DATED 30.07.2012 FOR THE YEAR 2002-2003 ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, PALAKKAD UNDER THE KGST ACT. Annexure C TRUE COPY OF PETITION DATED 03.11.2012 FILED BY THE PETITIONER BEFORE THE JOINT COMMISSIONER (GENERAL), FOR RECTIFICATION OF THE MISTAKE IN ANNEXURE A ORDER. Annexure D TRUE COPY OF LETTER DATED 20.04.2013 OF THE JOINT COMMISSIONER (GENERAL), COMMERCIAL TAXES, THIRUVANANTHAPURAM. Annexure E TRUE COPY OF LETTER DATED 04.04.2016 FILED BEFORE THE DIRECTOR OF INDUSTRIES AND COMMERCE. Annexure F TRUE COPY OF ORDER DATED 16.08.2016 ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), KOTTAYAM AT ERNAKULAM. Annexure G TRUE COPY OF LETTER DATED 07.11.2016 OF THE PETITIONER ADDRESSED TO THE DIRECTOR OF INDUSTRIES AND COMMERCE.
STR Nos. 8, 9, 10 & 12/2021 -15- Annexure H TRUE COPY OF LETTER DATED 13.12.2016 OF THE GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, PALAKKAD. Annexure I TRUE COPY OF APPEAL MEMORANDUM ALONG WITH THE GROUNDS OF APPEAL, FILED BEFORE THE HON'BLE SALES TAX APPELLATE TRIBUNAL. Annexure J TRUE COPY OF LETTER DATED 23.02.2019 OF THE GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, PALAKKAD ADDRESSED TO THE DIRECTOR OF INDUSTRIES AND COMMERCE. Annexure K TRUE COPY OF ORDER DATED 24.12.2019 ISSUED BY THE SALES TAX APPELLATE TRIBUNAL, ADDL.BENCH, KOZHIKODE IN T.A.30/2018.
STR Nos. 8, 9, 10 & 12/2021 -16- APPENDIX OF ST.REV. 10/2021 PETITIONER ANNEXURES Annexure A TRUE COPY OF ORDER DATED 30.06.2012 ISSUED BY THE JOINT COMMISSIONER (GENERAL) COMMERCIAL TAXES, THIRUVANANTHAPURAM GRANTING EXEMPTION UNDER NOTIFICATION 1729/1993 AS AMENDED BY SRO 1092/1999 AND SRO 295/2000 Annexure B TRUE COPY OF ASSESSMENT ORDER DATED 31.07.2021 FOR THE YEAR 2004-2004 ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, PALAKKAD UNDER THE KGST ACT Annexure C TRUE COPY OF PETITION DATED 3.11.2012 FIELD BY THE PETITIONER BEFORE THE JOINT COMMISSIONER (GENERAL), FOR RECTIFICATION OF THE MISTAKE IN ANNEXURE-A ORDER Annexure D TRUE COPY OF LETTER DATED 20.04.2013 OF THE JOINT COMMISSIONER (GENERAL) COMMERCIAL TAXES, THIRUVANANTHAPURAM Annexure E TRUE COPY OF LETTER DATED 4.04.2016 FILED BEFORE THE DIRECTOR OF INDUSTRIES AND COMMERCE Annexure F TRUE COPY OF ORDER DATED 17.08.2016 ISSUED BY THE DEPUTY COMMISSIONER (APPEALS) KOTTAYAM AT ERNAKULAM Annexure G TRUE COPY OF LETTER DATED 17.11.2016 OF THE PETITIONER ADDRESSED TO THE DIRECTOR OF INDUSTRIES AND COMMERCE
STR Nos. 8, 9, 10 & 12/2021 -17- Annexure H TRUE COPY OF LETTER DATED 13.12.2016 OF THE GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, PALAKKAD Annexure I TRUE COPY OF APPEAL MEMORANDUM ALONG WITH THE GROUNDS OF APPEAL FILED BEFORE THE HON'BLE SALES TAX APPELLATE TRIBUNAL Annexure J TRUE COPY OF LETTER DATED 23.02.2019 OF THE GENERAL MANAGER DISTRICT INDUSTRIES CENTRE, PALAKKAD ADDRESSED TO THE DIRECTOR OF INDUSTRIES AND COMMERCE Annexure K TRUE COPY OF ORDER DATED 24.12.2019 ISSUED BY THE SALES TAX APPELLATE TRIBUNAL , ADDL. BENCH KOZHIKODE IN TA 31/2018
STR Nos. 8, 9, 10 & 12/2021 -18- APPENDIX OF ST.REV. 8/2021 PETITIONER ANNEXURES Annexure A TRUE COPY OF ORDER DATED 30/06/2012 ISSUED BY THE JOINT COMMISSIONER (GENERAL), COMMERCIAL TAXES, THIRUVANANTHAPURAM GRANTING EXEMPTION UNDER NOTIFICATION 1729/1993 AS AMENDED BY SRO 1092/1999 AND SRO 295/2000. Annexure B TRUE COPY OF ASSESSMENT ORDER DATED 30/07/2012 FOR THE YEAR 2000-2001 ISSUED BY THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, PALAKKAD UNDER THE KGST ACT. Annexure C TRUE COPY OF PETITION DATED 3/11/2012 FILED BY THE PETITIONER BEFORE THE JOINT COMMISSIONER (GENERAL), FOR RECTIFICATION OF THE MISTAKE IN ANNEXURE A ORDER. Annexure D TRUE COPY OF LETTER DATED 20/04/2013 OF THE JOINT COMMISSIONER (GENERAL), COMMERCIAL TAXES, THIRUVANANTHAPURAM. Annexure E TRUE COPY OF LETTER DATED 04/04/2016 FILED BEFORE THE DIRECTOR OF INDUSTRIES AND COMMERCE. Annexure F TRUE COPY OF ORDER DATED 11/08/2016 ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), KOTTAYAM AT ERNAKULAM. Annexure G TRUE COPY OF LETTER DATED 07/11/2016 OF THE PETITIONER ADDRESSED TO THE DIRECTOR OF INDUSTRIES AND COMMERCE.
STR Nos. 8, 9, 10 & 12/2021 -19- Annexure H TRUE COPY OF LETTER DATED 13/12/2016 OF THE GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, PALAKKAD. Annexure I TRUE COPY OF APPEAL MEMORANDUM ALONG WITH THE GROUNDS OF APPEAL, FILED BEFORE THE HON'BLE SALES TAX APPELLATE TRIBUNAL. Annexure J TRUE COPY OF LETTER DATED 23/02/2019 OF THE GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, PALAKKAD ADDRESSED TO THE DIRECTOR OF INDUSTRIES AND COMMERCE. Annexure K TRUE COPY OF ORDER DATED 24/12/2019 ISSUED BY THE SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, KOZHIKODE IN T.A.NO.28/2018. Annexure L COPY OF APPLICATION DATED 7/6/2001 FILED BY THE APPLICANT BEFORE THE INDUSTRIES DEPARTMENT