9911796707
TMI Blog2013 (5) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant period, is the issue to be considered and dealt with in this case. 2. The petitioner firm is a dealer and distributor of the petroleum products marketed by M/s. Bharath Petroleum Company Limited. Earlier, the outlet was being operated as a 'proprietor-ship concern' belonging to one Mr. K.K Abraham, who took his last breath on 23-11-2004. On demise of the owner, the legal heirs took over the business as a running concern, by forming a partnership. Present petitioner is a different entity, as five of the earlier partners were subsequently excluded and the firm is now being run just by two persons, as the partners. 3. The grievance of the petitioner originates from the time when the petitioner submitted necessary applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact that only the registered dealers as on the relevant date, would be having the right to be carried over automatically, to the newly introduced KVAT system, which was not case of the petitioner. Thereafter, the petitioner was served with Ext.P10 revised notice dated 20-6-2006, specifically referring to the rejection of the claim in Form 25 A filed on 31-3-2006, as the petitioner was not a registered dealer as on 31-3-2005, which was the 'sine qua non' to have 'automatic carry forward' under the KVAT Act, in relation to registration. Further proceedings were issued in respect of the liability sought to be mulcted upon the petitioner, when the petitioner approached this Court by filing the above writ petition. 4. During t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... him in the State. Sec 11(13) of the Act:- 13) Subject to the provisions of sub-sections (4) to (7) and sub-sections (9) to (12) , input tax credit shall be allowed to a registered dealer in respect of the tax paid under the Kerala General Sales Tax Act, 1963 (15 of 1963) where the tax paid by the dealer who sold the goods to such registered dealer or by any previous seller, or the Kerala Tax on Entry of Goods into Local Areas Act, 1994(15 of 1994), in respect of goods purchased by him during a period of one year immediately preceding the date of commencement of this Act, subject to such conditions and restrictions as may be prescribed where such goods are i) held as opening stock on such date and sold or used in the manufacture o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompounding fee' for the delay, thus remitting a total sum of Rs. 35,000/-. The learned Counsel for the petitioner also places reliance on two decisions rendered by this Court reported in Sales Tax Officer vs. Kerala Curry House (2010 (36) VST 126) and Chandra Interiors vs. State of Kerala (2011 (44) VST 100) in support of the case. 7. With regard to the statutory prescription, in so far as Section 11 (12) and Section 11 (13) are categoric, there cannot be any ambiguity in this regard and if at all any benefit is to be obtained, the parameters specified under the provisions have to be complied with. Since, the provision clearly says that the benefit is available only to the 'registered dealers' as on the relevant date and since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f commencement of business irrespective of the date of application, for the purposes of,- (a) paying tax under sub-section (5) of section 6, subject to eligibility, and (b) opting for payment of tax under section 8 for the relevant years subject to eligibility: Provided further that new dealers applying for registration and existing dealers having registration may avail this benefit subject to the condition that they shall pay tax under the respective provisions along with interest and will not be entitled for any refunds relating to the period prior to filing of application for registration: Provided also that in the case of dealers against whom an offence has been detected under section 67 of the Act before filing application for regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thout being a registered dealer as on 31-3-2005. 10. Coming to (44) VST 100, it was a case where the petitioner started business in supplying the materials to industrial units in the 'special economic zone', in the year 2006, though registration under the KVAT Act was obtained only in the year 2009. The purchaser in the 'special economic zone' gave Form No.43 prescribed under Rule 12C of the KVAT Rules, 2005, to enable the petitioner to claim exemption on the supplies made to it. However exemption was declined by the department for the year 2006-07, on the ground that the petitioner was not a registered dealer under the KVAT Act when the supplies were made. After discussing the facts and figures and relevant provisions of l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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