Kerala High Court
M/S.Ppg Asian Paints Pvt. Ltd vs State Of Kerala
Author: Antony Dominic
Bench: Antony Dominic
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
&
THE HONOURABLE MR. JUSTICE K.P.JYOTHINDRANATH
MONDAY, THE 5TH DAY OF JUNE 2017/15TH JYAISHTA, 1939
OT.Rev.No. 102 of 2017
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AGAINST THE ORDER IN TA (VAT) 314/2014 of KERALA VAT APPELLATE
TRIBUNAL, ERNAKULAM DATED 28.02.17
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REVISION PETITIONER/APPELLANT/APPELLANT/ASSESSEE:
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M/S.PPG ASIAN PAINTS PVT. LTD.
(FORMERLY KNOWN AS ASIAN PPG INDUSTRIES LTD.
LABOUR COLONY ROAD, CHAKKARAPARAMBU
THAMMANAM PO 682032, ERNAKULAM).
BY ADVS. SMT.K.LATHA
SMT.BOBBY U. NAIR
RESPONDENT/RESPONDENT/RESPONDENT/REVENUE:
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STATE OF KERALA, REP. BY SECRETARY TO GOVT.
TAXES DEPARTMENT, SECRETARIAT,
THIRUVANANTHAPURAM - 695 001.
BY SR. GOVERNMENT PLEADER SRI.MUHAMED RAFIQ
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION
ON 05-06-2017, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
ANTONY DOMINIC
&
K. P. JYOTHINDRANATH, JJ.
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O.T.(Rev.) No.102 of 2017
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Dated this the 5th day of June, 2017
ORDER
Antony Dominic, J.
a Heard the learned counsel for the petitioner and the learned Government Pleader appearing for the respondent.
2. This revision is filed by the assessee aggrieved by the order passed by the Kerala Value Added Tax Appellate Tribunal, Ernakulam in T.A.(VAT) No.314 of 2014. For the assessment year 2009-10, the petitioner filed its annual return disclosing the total and taxable turn over. On the basis that the claim for exemption towards sales return and interstate stock transfer was not supported by documents, the assessing officer resorted to best judgment assessment and issued notice to the assessee. Assessee, thereupon, produced Form-F declaration and books of accounts which were rejected by the Assessing Authority. Accordingly, the O.T.(Rev.) No.102 of 2017 -2- assessment was completed levying tax and interest on the assessee. That was confirmed by the first appellate authority and it was this order which was impugned before the Tribunal.
3. By the impugned order, the Tribunal disposed of the appeal wherein the claim of the assessee for exemption on sales return was ordered to be reconsidered by the assessing officer. However, the claim of the assessee for exemption on stock transfer was negatived by the Tribunal and to that extent, the orders passed by the statutory authorities were confirmed. It is this order which was impugned before us.
4. A reading of the impugned order, insofar as it negatives the claim of the assessee for exemption on stock transfer is concerned, shows that the premise is that the assessee did not produce any documents to discharge its burden as contained in Section 6A of the Central Sales Tax Act. Though this finding of the Tribunal cannot be faulted in O.T.(Rev.) No.102 of 2017 -3- the facts of the case, it is now seen that it is the specific case of the assessee that it has traced out documents which would satisfy the requirements of Section 6A. Photocopies of these documents have also been produced before this Court as Annexure-A6. Now that the assessee claims that it has traced out the documents which would substantiate its claim for exemption and as the claim for exemption on sales return is already remitted to the assessing officer, we are inclined to think that ends of justice require that the assessee should be given a fresh opportunity to produce Annexure-A6 documents before the assessing officer and that the assessing officer should examine those documents and reconsider the claim of the assessee on merits.
5. In that view of the matter, we set aside the order of the Tribunal to the extent it has negatived the petitioner's claim for exemption on stock transfer. The matter will stand remitted to the assessing officer before whom the originals of Annexure-A6 documents would be produced by the O.T.(Rev.) No.102 of 2017 -4- assessee within a period of four weeks from today. On production thereof, the assessing officer will issue notice to the assessee and reconsider the claim of the assessee for exemption on stock transfer in addition to its claim on exemption on sales return.
With these directions, the revision is disposed of.
Sd/-
ANTONY DOMINIC JUDGE Sd/-
K. P. JYOTHINDRANATH JUDGE kns/-
//TRUE COPY// P.S. TO JUDGE