Karnataka High Court
State Of Karnataka vs M/S Jyothi Gas (P) Ltd on 26 February, 2010
Bench: K.L.Manjunath, Aravind Kumar
AND: IN THE HIGH COURT or KARNATAKA. BANGALORE DATED THIS THE 26TH DAY or FEBRUAR1*_.': PRESENT ' V " J THE I-ION'BLE MR. JUSTICEK.;,.Amm.itifiATH: THE HON'BI..E MR. JU$TICE.AR_AVINI }_T'KUMA.R' CIVIL REVISION PETITIONTISEQ. 365- (V)_:'~?fV2L.0u(a)?v['"TVa1'V><wDB) BETWEEN : State of Kariiatakaf -- Rep1'eseniecigbTy the A _ - Secreta 1'3/'.~ Fiijancc_Q_e'partmé:r1t,' » Vidharia Sjoizdha,» '_ ' Banga1oVf*e5.56Q_ ' 1 '~ 1. . Petmoner (By sujnt.Geethéj,'M§é:a.§r:,""GA.) T "M/§--:=";Jy'bth1 Gas [P] Ltd.. V' " H0£3.pitaE,R0.ad, 1. '«_V'Baflg'aibEé.,'.,-'.. "Répreséidjtéd by its Manager. Respondent
T (By-s.§'n MN. Shankare Gowcia, Adm Civii Revision Petition is filed under Section 15A Vgthe KTEG Act against the judgment and order T_4""I).ated:17.8.2OO6 passed in STA.Nos.1674/2004 to 1677/2004 on the file of the Karnataka Appellate '_JT.1jibu1'1al, Bangalore, allowing the appeals. * This petition having been heard and reserved orders Coming on for pronouncement. of orders this KUMAR J .. made the following:
The Revenue is qtaestliyoriiiag the. 'Aeur'reetness and legality of the ju.dgmeni':and d_a.te'd.p17.O8li2VA006 passed by the Karnataka -Appellate STA 1674 to 1677/2004.
2. The, peuaoh has been admitted by this Coufi .view of the revision petition having noticed by us that question of law not beeniitozm-u'lated at the time of admission. It is learned counsel appearing for the petitioner as 'well respondent that nomformulating of the v7«.V_.44(';uestion "on'1. law at the time of admission is due to over sight that question of Law formulated in the revision H ---.p;'eti_t_ion may be taken up as question of law which arises for $2 3 consideration. The said question of law as formulated in the revision petition which arises for consideration reads as under:
"Question of law in the facts and circumstances ease. whether the Tribunalmis_ V ' holding that Metallic Gas not exigible to levy of entry pyacyklrig' V materials falling the."
dated 23.09.1998?"
3. The brief facts late A. The a registered dealer under the provisions of Tax on Eritry of Goods Act, 1979,. -(hereinafterreferred to as KTEG Act for brevity). The lfrespVo--ndei';i', in the business of filling Liquid ~{l;PG) in Metallic Gas Cylinder and supplying the san'iefto.its Customers. The assessing authority for the assessinent. years 1994-95. 1995-96, 1996-97 and 199798 i.had"leyied entry tax on the Value of Metallic: Gas Cylinders
-,"on"lentry into local area by his respective assessment. orders. $/ The assessee being aggrieved by the said assessrnent orders preferred appeals before the First Appellate remanded the matter to the assessing autl2.l0ritys.Vi:for"
adjudication. The assessee filed ftirtlier appeals.bef0rel'thef'.' Karnataka Appellate Tribunal 30.07.2003 tribunal dismisslediiie appe;i1s.utar £'iié"assessee and upheld the order thet"'F'iir..s;tlpfippellate' Authority of Remand.
4. There a{fte-r\2v'»ar<is',__. the] V jurisdictional Assessing Officer, i.__e_,_, 'A._sVsistanti.._Coln1rnissj0ner issued show cause notice tofithe as.sevs.s'ee'lan'Cl._tl'i--el assessee filed its objections to the show cai.;4se_noi;ice,_ " Considering the said reply the
4...cassess«iingV l'aut,hori't:y,pavssed orders afresh on 16.01.2004 on causing entry of Metallic Gas Cylinders into' local area;
.0 05. .'=---Aggrieved by the said assessment orders, the filed further appeals before the Joint Commissioner .:l_'0f~»vC0nimer(:ial Taxes {Appeals}. City Division ill, Bangalore av in KTEG AP : 95 to 98 / 0304 /9495 -- 9798 under section 13 [5] of the KTEG Act, 1979. The First Appellate A1.1i.hority on considering the grounds urged in the menioranldum of appeal and after hearing the arguments of dismissed the appeals by order dated 23I0'3Lu'2';'O£Q~4Vn:V'~/.::: A
6. Aggrieved by the sarne "filed:f._fu.::llierA"-- appeals before the Ka1'nata'I§a.__Appellate £674 to 1677/2004 under §{'I'EG Act.
The Tribunal on advanced by the assessee accepted the" its order dated 17.08.2906» filed by assessee. it is this order. whie'h_"is.Vno\V assailed in the present revision petition by the',re\}"enue ra~is,i_r_1g.i:he question of law formulated herein ",a"oove, " 9 have heard Smt. Geetha Menon, learned Advocate appearing on behalf of the appellantrevenue ;ar:d'sd MN. Shankare Gowda, learned Counsel appearing the respondent 7 I c.:(.)11te;1i1a(-'rs Inacie u1'.~s1m'1. S110 \\~'m11d Stlblllil :.h;:t_ l(..)u1x'i11g'_g at the l;11'15.,{1.:2-1g_§<-' v1'11p1<J_v<?d in L_'1'11ry '66' ii is ;.1.§::):111<'lz1111_1y c1c211* that {PC} (IyIi11(iv1*s whi<"1"1 are me1.111.1fz'1(r'::.11'v(:'l 011.1""<i§";_S{_ccé] platvs. 111.1" \»'(*1"_v 1m1c1"1 cu\Icrc(l 1.1I'1(.]t'I" the said 'i:'.I"i1"lTy.._ VV'}1"3".'C'3'1"".E:':'t'_?.' ' 5110 c.()1'11c1a(ls I'}"1z.1: i.IT'('.'} ("y1i11(1v1"s g':'1*A(}' '1.';=1x2.1I:3&l(:_: «;1_1 "§ 1_1r,:f 'r2'it1c''1(Ji' "
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like", she \\.='m.1I(.1 (r(mt'v1'1c'l. })&".l'("'«§:.V\':VVi'1}'_<.-:1 13:1s;'i.f'.(::V;'i'zz}:§2 1'110I"&L]s and 111z.11(="1'iz-11s 1'1z}'\V-"Ea wim the dess(?1*ip1.im1 of tT£1(".'I'] 1'tc:1'1.L (hylinczlcrs are 1_:)a$i('aI1y (*(>1['1'$a1f 11L?::--s . \:\r1':1.:igi1'1i:;.sV%':v R.' of s}.)ecifiL:e.11}.y c.i('*s'ig._{1'1cdV ('11't.111['1}ij_I.<')_& iii} gig-iS~«.;1.1"1_(:i--f1111i11g L11"1(EC1' I:?.'11t".ry 3 (ii) of ihv notif'iL:g1€'ir)1'1'V..(§EV;-§:1(=rlv_'"-»._2';$;"{)S).1998 zmd Mc>tz1.11:'(' G215 (§y1i1'1("l(:1'.¢a g-111' 1.);z.«j1{j11}.:' I'i"sz:nv1'i;.1.l;s'; \\:'11i('1'1 arc ct.xi;.{iblv to 1u\.ry of 9171;;-_V\; IL-fl'c=1':_1.(__'c, silt' ("o1'1Ecn<1s 1112-H \vii1"1(:1._1%. e1p].)1*c(.:i2-1'{.img Ih['f5(_"' fi1;I'Ti"Z'~}Q*1.,1::1L' ji7"E"'ibl}I133E has 1.)1*<'>("<'?<-r(lv(l 1.0 lmlci l}'1&1T Metallic _Cj}a.s (ZyIi1'1(.iL:1?$"arc? not c.xig_.gii.)1(> to tax. 111 b'L1}_f)p(.)1"[I 01' her "(.'.()V1a~1'::::z11'.io:Vis she wouid 1'cl_v L£}')(')]1 the I'(>11.('.>\».:'i::g,g' ('}('(.T.iSi()1"1S2 [1'}: 11$?) (2(.)()(}} §3"1'("T H2 §\/I;11'1e11'e..::a1111'e--1 P§yl.)_1'ic.l S0c(l.s5 (i'.(.)1':'11:)z..11"1y 1,i1'1'1iEc('l V Slain? 01"K2':n'1"1:.1I2:k21. $/.
12 r1u:ifiL.';2uior1 zlncl a'Ii£'fm'c*1'1I. <1e11.v.~sl a1m'I (.}iI'I'<~n.-1"11'. 1'21t.e.e.s 11"1z;1_\,-' 1):' .s*]'.)<.><*i1'iC<E in 1'e.~'a;i)<-'tit of cli!Tm"L.'.1'1i ;{(')()(is or ('1iI"I'(-t1'c-'I1! vl21.~'a$c'.s <)[ r__;r)<.:}LEs or tlilfi.-*.t'c=-'*11l ]()(.'il] 2-'11'<-ta-15:] [PI'(_J\-"i('I1('.'(} .......... .. g(_)()L'ls.] [P1'o\.~'i(1L.'<E 1':I'"12--11 no t.::_x .~'she1ll 1.')('fH']:)é:i:;.?§I.1.ZiI7.CY 4( )n 02.131" imn <.'2.1s1.i1'1;gs w1'1<-*1'1 l.IE;¥{"(:"1V"é:tf1~" 1'?.;1\-V; :'If1"z:.*.«IV.c1'i::*:EA'.
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..~aL1<.'L".i in Ihc' 1'11e.11'11tI'z1(.*'ft..1<!.?g': c)!'*..2'5'111V iH1(.}1?.iI1«2i1(1]Vj;r1"c' fiI1iS1'}L'(Ii ;,{()<)r'ls.J (2) T110 lax I<*v.ir.~'?(}A l'i.I"1(I'i.'(:'1' Si;2b:$L'--:':I':ion {I} $l'mEl lac paid by <;{\;'cr_v 1'(-zgirs.{;r--r.fc=r(.1._<.}zjai(?'1f ('jig-1"L'1cz.1E.<=='1' liubie to 'E'%iVi':i1s<>Ef7I"1'régis'sj'(*'1'c('1 i_'1'i'i(.1(-:1" this Am' [or the CT(*1:1;t'r':-11'C}n\.!(::Vf'r'*1m<>1"iV:'=__O"r" _2-2 "Slam.-' (}(')\-'<'1'1n'11cr1f c)1'i_'1c;*.1' E1'12i1'1 "%i'1<j~ SEV V&'}1.C"4V' C'}!){'§=?I'IH'11(.'IH oi' Kzint;-'n:'1l\'z1] wI'm i':3;r'i1'1g.__{s or '1';--EVl,:I'.':€'('S ".10 13):' }:)1'c.>1.1§.3;§11' into at l<.)(.'a.1l 2:1r"<§-11 "v1::.l51'<~2,."-;§()(':{.is xx-*l1VCfr"E"'I'1«<-'1' on his cm.-'r1 E1('.('(_)lIl1i' or on "a.v_c"u.,1.1'1".1"»:j!*his p1'im"ipz«:1I or a-:1r'1_\_r ()1l'1(-'J' 1)m's(_)r"1. or = A .wI'1(1)Vi.a17i:c;'éé;=(Is->li\-=m'y or is <r1'1Ii!"l('r('} to 1_E'1J\'1? (.lc~li\«'m"_\.r of ?s"--1<1('E--.j 'L-§'(..';:Z'):(..1-.5"-T. on its crn.1'y tm.(> z-1 I()cfz.1I E-:1I'('él.
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(i) in l'('.fS})t'.('i of . . . A . . . . ( A .. ss11i)--«.:sc?('*1i<)1'1 H}. 01' W' 11% (it) Iollzm' 1.1'12=m C}z.111<1'1;.:| in I'(I.'S]')('('1 . . . . . . . . . . ..
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{ 5) W 11 (2 11' .......... . . S(>c"r1.i<')1T1V'28~:fx. .. 11' {(3} N0 . . . . . . . . . . . . se;11c=-r I"f'1(.~1'L'i.t_;1'."~~._ {{b'--A] No ........... . .1"L'~1.:g1I' (.:c_'1" 1 H7} E\-'("I:_\7"V.1{$11.11111.11721-{f1>'1~1_I'(?1'_ \'~.«'1T1<) 1.J1'i:1ggs or ('at.1scs to 1'_')L":'. 1.';-1'<;>1.1j_._2;1"11. zi:t'1'{yVg§c.>(}E'i-:5'.1-um 21. 1002-11 2.1..I't.'.2'.1 01' ex-'c'1'_\,I (.1c211(.'t"u»_{1'm 1")I7_i1'1Af._.'_',_S1 '(.311 c.'z;.11.1...~;t*.~; {.0 be 1)1'oz1g;{1'11. a11'1y .,_<_;.1j_i.)(.)V(1L:...5 i11t('1"i"1via.§' S1£1V1(', I'1"a(.* ;-1;_jg:§1'L'f;§e.11.c=.? \='a1111(.:* 01' \-\--'1''ii('',1'} 1' , 113:; _{'1I:.§..m (>1'1v 121.1§.11 I'1.I})L..'(.'.S in :1 3.102'-1.1' z11'1('% eilny _.o113¢':=--._cI'L*é1'1.«;>tf..wlm 1')1'i1"1gs or (:z;m.5~:.o,«s to 1.30 1')1'()1.£j_{1't{ 1' e;'1"1:__v ;__§(i(;1ti.1s--;T':i11%.() 21 1<.)<'ta1 2.11111. 1"1"1c= &té__{;;'i'(~¥§_;{2-11.(2 \:af1..1c of w1 1.i(..*l'1 is 1055 11'1z-m lwm 1z.1.k1: n..1pc*{.:s._ $1121.11 not be 1 . ,.1i2,11;)V1{1* 1.0 11213.! tax fox" 1112211 y(é211':J r_Pij'<_)\.-'ic'1c?(1 2211211 (:.=\'<*1'}; mzm----x'v:si(.'1v1"1i (1v2_11<*1' i1'1('11.1(1i11;;_{ his ;'.1;_§L*t'11 or 1n;.111;:;:(:1'. or <..'\fc'r1'_\:' <.}<.'(.'&.1Si():1211 C1:-=:2.1.1m"
4/ 14 5112111 be l1';;.1b1(* 10 pa-'1_\»' 1.111' tax (='2='1(~1"1 _\_-'('&11' 21.1' 1111-' 1"z1E'css :~;p0c*1'i'1'.c*.<.1 11'1"<.rsp0(":111w 01'1.1"1n:' z221;{;g1'<%;g;_:1L* v2':1.11.u: of 1"'1"1L==* ;_>;oo(.1s !.;>1"(')11;___1'l'111 or ("£11.15-_5(.'{§ 10 he b1"(_.)llj_f]}l 11111.) 1:110 local ;1:11'(*z1 d1u'i1'1;_{ 1111* yoal'.
{8} '1'11(* 131:»; $5112.11} be 21sscss(*(1._ l(I:'\'§i'c'?d_ ;1_1_1CE (.'.()11.C'(",.1'.Cd in. $111311 11'12:11'21'1c1' e:u1(i 'xi-L1 :S~l1''('.f.'1. 1' 111812:1.11mc1''11s. i1'2111}-'._ ;_1s 11'1ei1y Ix?"1:)r-351f1"F_'é_:)<=11.1"'-1 " V V A (9) S11b_je1'1 10 51.1111 e-1§.'_--v_11:1"121y'~
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45/ E 53
1.)12'u'w-* 14441511101' 1'11:-* E'§'1i1Ig_jf~;. 1)1'c1);1:'n..' for E'_1':-msgmrlzllion so 1':IT'1a.1 the p;<')(")(.1s ('em be l.1."~3('-.?(1 1)}-" the E,.1S(.'.I'. '£'1'1us. pa<'l--§i1'1;_;_.;_'§ _1:_1_1a'11.e-érial 0%' any kind \vl'1i(*,1T1 S(.'I'\.-'CH 1'.1'}i.=; pz1r1'>()sc will wonti1'11Vi'c*.:i"<)'"}Q4(* 21 1Jz1(*ki1'1g._{ m2:ilc1'i211. in 1"1It:' ms1a1'11 case E1. is 111:5.lVIcAt:;jlli'i:--CfaS~ Cylinders which are Ltseci for ],)EE('1§.'i1>'A1"g"Hl(":' '.',ic.1:_.1.i(_1'p;z1'ii'i--é%.('i T 'rum it. 'I"1'1cr xvords pan-1<i1"1j__>; 111e.;1V1k:_z"i"2:_l:~a e.L1*:% \-Vi»£'ic':: V:-«.t:'1'e:y1 1'g.l} i1'1c"*l:..1c'§c ;.u1y kind of rnalrsrigzl E:I"f5§L:' (L'];~.§I'(")I" 1);-:;:Vl{i.1T1§;§ <_>":'7 t'li{>. §_'{(')(i')dS.
"f'1'1us. E'1"1(? Metailic Gas "'Cyiin.d'éfs?.:i§.':>V'i:ft'lg.§ bi' i1H1"'1I"ic. nature of p2:L.t1<..j11g n1aIe1"iz1l \\'l'1i('l'1 §'w.'(iI'-"'.V'(.'.'.-§ '1 1'1:'(' 53.1:1't*1.-j'a~>s('r. of p;.:_(.:li.i:"1§,;' anal ..' ss1.<">1"e;t.;.gc=-: 0:' L. P. Q". ' "
'1'l'1£.Y"€.\x,:'<") ;§'3.l4I{'.L.',;1_'I.1':'§_'I'lI'H -rt--%}ic-:*('.1 1.:;)<.m l')_v t"1"1c=~-s £c?a21r11cd (f()EII'1St'.1 ihxj "1l'1c'.1fc§:s.p<a1:i'L-i._g-'t'1t"'z1ss<'ss;c-=;%<=-' and t'_l'1L* }.)1'i1"1(:ip1cs L-'I1111':<ti,¢:t;<.*§1 1"1"1v("1"-PIEi]"1(_:i(.'I' :lI'fi"' .215 I'()§f(}\\-"SZ £11 flu: ('Eh-3(.' ()1 M/S. €.',pttor;"I'\/Iiils {P} Ltd., Appellant v. Union of ingiia-_¢ha'%:ax§_oix§;¢r, AIR 1989 s C 1019 .'i"}'1"'&"> {'.X1'.)I'('SSi(")I'1 Qjpls (:'1(:.~.m ;;_§c-*1urri.~_a '01" fhn:
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