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M/S.ABHAYA HOSPITAL PVT. LTD. versus ADDL.SALES TAX OFFICER(W.C.& L.T)

High Court of Kerala

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M/S.ABHAYA HOSPITAL PVT. LTD. v. ADDL.SALES TAX OFFICER(W.C.& L.T) - OP No. 19653 of 2002(M) [2007] RD-KL 8605 (25 May 2007)

IN THE HIGH COURT OF KERALA AT ERNAKULAM

OP No. 19653 of 2002(M)

1. M/S.ABHAYA HOSPITAL PVT. LTD.,
... Petitioner

Vs

1. ADDL.SALES TAX OFFICER(W.C.& L.T),
... Respondent

2. DEPUTY COMMISSIONER, COMMERCIAL TAXES,

3. DEPUTY TAHSILDAR (R.R), ALATHUR TALUK.

4. STATE OF KERALA, REPRESENTED BY ITS

For Petitioner :SRI.E.P.GOVINDAN

For Respondent :GOVERNMENT PLEADER

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR

Dated :25/05/2007

O R D E R

C.N.RAMACHANDRAN NAIR, J.

O.P. No. 19653 of 2002

Dated, this the 25th day of May, 2007



J U D G M E N T

Since revision is pending before the statutory authority, there will be direction to the 2nd respondent to dispose of the revision after hearing the petitioner within a period of three months from now.

2. It is seen that the main contractor is granted exemption probably assuming that the goods were transferred in the same form in the civil construction works which does not appear to be corrected factually. First respondent is therefore directed to examine contractor's assessment and make corrections after notice, if required. GP will forward copy of the judgment to the 1st respondent for compliance. This O.P. is disposed of as above.

(C.N.RAMACHANDRAN NAIR, JUDGE.)

jg


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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