TMI Blog2011 (8) TMI 996X X X X Extracts X X X X X X X X Extracts X X X X ..... d only) on the review petitioner with a direction to them to deposit the same before the High Court Legal Services Committee and produce the receipt in court within 30 days from now. - Review Petition No. 337 of 2011 - - - Dated:- 16-8-2011 - RAMACHANDRAN NAIR C.N. AND GOPINATHAN P.S., JJ. For the Appellant : K. Ramakumar (SR) and E.P. Govindan For the Respondent : Mohammed Rafiq, Government Pleader, ORDER:- The order of the court was made by C.N. RAMACHANDRAN NAIR J. The review petitioner is a 100 per cent subsidiary of M/s. Videocon International Ltd., engaged in marketing of products like television, washing machine, etc., in the brand name Sansui . The products manufactured in the brand name Sansui were b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner is trying to mislead this court by contending that it is not a subsidiary of M/s. Videocon International Ltd. We therefore, directed the review petitioner to file an affidavit form any of the members of the Dhoot family, who hold controlling interest in the review petitioner as well as in M/s. Videocon International Limited, stating the nature of relationship between M/s. Videocon International Limited and M/s. Kitchen Appliances (India) Ltd., the review petitioner herein. It was specifically stated that any effort to mislead the court will lead to dismissal of the review petition with heavy cost. In the affidavit filed by Shri Venugopal, S/o. Late Shri Nandlal Dhoot, pursuant to our above order, though he has raised a contention that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appliances Limited, Videocon Communications Limited, Applicomp India Limited, Kitchen Appliances India Limited, Millennium Appliances (India) Limited and their consolidated subsidiaries. Similar connected matters defined as affiliated group are Dhoot family and their related parties as defined in the accounting standard 18 issued by the ICAI. Dhoot family is also defined in the publication as Mr. V.N. Dhoot, Mr. P.N. Dhoot, Mr. R.N. Dhoot and their blood and marital relations and companies or other entities outside the Wider Videocon Group owned and/or controlled directly or indirectly by all or any such persons. At page 110 of the website publication obtained and produced by the learned Government Pleader, it is seen that as at June 30, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax liability and was rightly ignored by the assessing officer by levying tax on the review petitioner under section 5(2) when they made real sales to the market. In fact, learned Government Pleader has also brought to our notice our subsequent judgment in S.T. Rev. No. 67 of 2011 in Elite Foods (P.) Ltd. v. State of Kerala [2012] 52 VST 241 (Ker), wherein we have specifically held that the objective of section 5(2) is to assess the sale of branded goods by the brand name holder to the market and inter se sale between brand name holders are not intended to be covered by section 5(2) of the Act. In view of the above judgment, we hold that there is no scope for further enquiry in terms of the judgment under review and irrespective of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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