Kerala High Court
M/S. Johnson Lifts Private Limited vs Assistant Commissioner (Audit Assmt.) on 1 August, 2014
Author: K.Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
FRIDAY, THE 1ST DAY OF AUGUST 2014/10TH SRAVANA, 1936
WP(C).No. 11873 of 2008 (L)
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PETITIONER(S):
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M/S. JOHNSON LIFTS PRIVATE LIMITED,
38/352, KARITHALA ROAD, NEAR CHOICE TOWERS
MANORAMA JUNCTION, COCHIN-682 016, REP. BY
SH.G.BALAKRISHNAN, HEAD FINANCE AND POWER OF
ATTORNEY.
BY ADVS.SRI.K.ANAND (A.201)
SMT.LATHA KRISHNAN
RESPONDENTS:
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1. ASSISTANT COMMISSIONER (AUDIT ASSMT.),
COMMERCIAL TAXES DEPARTMENT, ERNAKULAM.
2. STATE OF KERALA,
REP. BY SECRETARY TO GOVERNMENT, COMMERCIAL TAXES
SECRETARIAT, TRIVANDRUM.
3. COMMISSIONER OF SERVICE TAX,
MHU COMPLEX, 692 ANNA SALAI, NANDANAM
CHENNAI-600 035.
R1-R2 BY ADV. GOVERNMENT PLEADER: SMT SHOBA ANNAMMA EAPEN
BY NAGARESH, ASST.SOLICITOR
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01-08-2014,
THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C).No. 11873 of 2008 2
APPENDIX
PETITIONER'S EXHIBITS:
EXHIBIT P1 : JUDGMENT IN CIVIL APPEAL NO.6585/99 OF THE
HON'BLE SUPREME COURT OF INDIA
EXHIBIT P2 : ORDER IN W.P(C).NO.232/2005 OF HON'BLE
SUPREME COURT OF INDIA
EXHIBIT P3 : ASSESSMENT ORDER DTD 30.11.2006 FOR THE YEAR
2003-2004
EXHIBIT P4 : ORDER DTD 7th MARCH 2007 OF HON'BLE SUPREME
COURT OF INDIA
EXHIBIT P5 : NOTICE DTD 17.03.2008 ISSUED BY 1st RESPONDENT
EXHIBIT P6 : OBJECTION DTD 25.03.2008 OF THE PETITIONER
EXHIBIT P7 : ASSESSMENT ORDER DTD 28.03.2008
EXHIBIT P8 : SHOW CAUSE NOTICE DTD 29.10.2007 ISSUED BY
the 3rd RESPONDENT.
RESPONDENTS' EXHIBITS: NIL
True Copy /
P.A to Judge
K.VINOD CHANDRAN, J.
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W.P(C).No.11873 of 2008
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Dated this the 01st day of August, 2014
J U D G M E N T
Petitioner challenges Ext.P7, assessment order passed against the petitioner for the year, 2005-2006. One of the issues dealt with in the assessment order was with respect to the exigibility of tax on the transaction in lifts. Earlier, as per the Honourable Supreme Court decision; State of Andra Pradesh Vs. Kone Elevators (India) Ltd. reported in (2005(3) SCC 389), the same was to be considered as a sale of goods. However, the said decision was referred to a larger Bench and as per the reported decision in Kone Elevators (India) Private Ltd. Vs. State of Tamil Nadu and Ors. (2010(14) SCC 788), installation of lifts has been held to be works contract. At the time of admission, this Court granted an interim order with respect to the demand raised on the assessment on the W.P(C).No.11873 of 2008 2 sale of lifts and had left liberty to the petitioner to challenge the other aspects in a properly instituted statutory appeal. For reason of the latter decision of the Honourable Supreme Court, the assessment made in Ext.P7, with respect to the transaction in lifts for the subject year is set aside. The assessing authority is directed to redo such assessment on the basis of the inter Supreme Court decision of the larger Bench, aforecited.
Writ Petition is allowed.
Sd/-
K.VINOD CHANDRAN, Judge Sbna