Kerala High Court
Commercial Tax Officer (Audit ... vs M/S.Classic Wood And Veneers on 22 November, 2012
Author: K.Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE ASHOK MENON
FRIDAY, THE 13TH DAY OF JULY 2018 / 22ND ASHADHA, 1940
WA.No. 2273 of 2012 IN WPC. 18081/2008
AGAINST THE ORDER/JUDGMENT IN WP(C) 18081/2008 of HIGH COURT OF KERALA DATED
22-11-2012
APPELLANT(S)/RESPONDENTS IN THE W.P:-
1 COMMERCIAL TAX OFFICER (AUDIT ASSESSMENT),
MATTANCHERRY AT MINI CIVIL STATION, ALUVA.
2 THE COMMISSIONER,
COMMERCIAL TAXES, GOVERNMENT OF KERALA,
THIRUVANANTHAPURAM.
3 GOVERNMENT OF KERALA,
REP. BY SECRETARY TO GOVERNMENT OF KERALA, TAXES (B)
DEPARTMENT, THIRUVANANTHAPURAM.
BY ADV.MOHAMMED RAFIQ, SR.GOVERNMENT PLEADER
RESPONDENT(S)/PETITIONER IN THE W.P:-:
M/S.CLASSIC WOOD AND VENEERS,
WEST VENGOLA, PERUMBAVOOR, PIN - 683 554
REPRESENTED BY ITS MANAGING PARTNER, KURIAKOSE THOMAS,.
BY ADV. SRI.P.BENNY THOMAS
BY ADV. SRI.M.GOPIKRISHNAN NAMBIAR
BY ADV. SRI.P.GOPINATH
BY ADV. SRI.K.JOHN MATHAI
BY ADV. SRI.KURYAN THOMAS
THE WRIT APPEAL HAVING BEEN FINALLY HEARD ON 13.07.2018, ALONG WITH WA
NO.25/2013, THE COURT OF THE SAME DAY DELIVERED THE FOLLOWING:
WA 2273/12
APPENDIX
APPELLENT'S EXHIBITS
NIL
RESPONDENT'S EXHIBITS
ANNEXURE-A : COPY OF THE RELEVANT PORTION OF THE PUBLICATION INDIAN WOODS -
THEIR IDENTIFICATION, PROPERTIES AND USES VOLUME I PUBLISHED BY THE MANGER OF
PUBLICATION, DELHI AND AUTHORED BY K.A.CHOWDHURY AND S.S.GHOSH, WOOD ANATOMY
BRANCH, FOREST RESEARCH INSTITUTE, DERA DUN.
ANNEXURE-B : COPY OF RELEVANT PORTION OF GO(MS) NO.30/92/F&WLD DATED
23.7.1992 ISSUED BY THE GOVERNMENT OF KERALA FOREST AND WILD LIFE DEPARTMENT.
ANNEXURE-C : COPY OF THE LETTER DATED 27.3.2006 ISSUED BY K.M.BHAT,
PROGRAMME COORDINATOR (FOREST UTILISATION) KERALA FOREST RESEARCH INSTITUTE,
PEECHI.
//TRUE COPY//
PS TO JUDGE.
jg-20/7
K.VINOD CHANDRAN & ASHOK MENON, JJ.
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WA Nos.2273 of 2012 and 25 of 2013
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Dated this the 13th day of July, 2018
J U D G M E N T
Vinod Chandran, J.
Two appeals by the State are against the common judgment in two Writ Petitions of the learned Single Judge. The assessees had imported timber by name Gurjan from Myanmar through the Port of Tuticorin. In one case, the goods were detained and entry tax was paid, and subsequently, a notice under Section 47(2) of the Kerala Value Added Tax Act, 2003 ('KVAT Act' for short) was issued alleging mis-classification. In the other case, assessment was completed classifying the goods as liable to tax at the rate of 12.5% as is available under SRO 82/2006.
2. The assessees claimed that the timber imported by them is a soft wood and is liable to tax only at the rate of 4%, as the rate then existed under the Third Schedule - List A : Industrial inputs and packing materials. The entry read as here-under:-
b