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M/S.MEENACHIL RUBBER MARKETING AND versus STATE OF KERALA REPRESENTED BY

High Court of Kerala

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M/S.MEENACHIL RUBBER MARKETING AND v. STATE OF KERALA REPRESENTED BY - RP No. 533 of 2007 [2007] RD-KL 12719 (11 July 2007)

IN THE HIGH COURT OF KERALA AT ERNAKULAM

RP No. 533 of 2007()

1. M/S.MEENACHIL RUBBER MARKETING AND
... Petitioner

Vs

1. STATE OF KERALA REPRESENTED BY
... Respondent

2. THE SALES TAX APPELLATE TRIBUNAL,

3. THE DEPUTY COMMISSIONER (LAW),

4. THE ADDITIONAL SALES TAX OFFICER-II,

For Petitioner :SRI.B.S.KRISHNAN (SR.)

For Respondent :GOVERNMENT PLEADER

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR The Hon'ble MR. Justice K.M.JOSEPH

Dated :11/07/2007

O R D E R

C.N.RAMACHANDRAN NAIR & K.M.JOSEPH, JJ.

R.P. Nos. 533, 551, 552, 553 554, 555, 556, 557, 558, 561 & 562 of 2007

Dated, this the 11th day of July, 2007

O R D E R

Ramachandran Nair, J.

These review petitions arise from common judgment in the

batch STRVs filed by the petitioner against the order of the Sales

Tax Appellate Tribunal. The Tribunal remanded the case for fresh

assessment and vide judgment in STRVs, we only confirmed the

same. The petitioner's grievance is that the circular referred to by the Tribunal in their order, which in turn is referred to in Para 6 of the judgment, does not apply to the impugned assessments because circular is made applicable with effect from subsequent date. This was not an issue decided by this Court. In view of the remand, it is open to the petitioner to raise their contentions, including applicability of circular in the revised assessment proceedings. It is for the Officer to consider all contentions raised including applicability or relevance of circular. Obviously, if circular is not applicable to the petitioner, then of course, Department cannot rely on the same in the assessments against the petitioner. RP Nos. 533, 551, 552, 553, 554, 555, 556, 557, 558, 561 & 562 of 2007 Since the validity of the circular is not considered by the Tribunal, this was neither raised nor decided by this Court in the revision petitions. Since neither the Tribunal nor this Court went into the validity of circular, it is open to the petitioner to challenge the circular if they so desire. These review petitions are closed with the above observations. C.N.RAMACHANDRAN NAIR,

JUDGE

K.M.JOSEPH,

JUDGE.

jg


Copyright

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