9911796707
TMI Blog2017 (6) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... ter, the petitioner filed an application before the 1st respondent, claiming tax exemption in terms of Notification SRO. No. 1729/93, as amended, which contemplated an exemption, for a period of seven years from the date of commencement of commercial production, in respect of tax payable by small scale industrial units under the Kerala General Sales Tax Act [hereinafter referred to as the "KGST Act"], Inter alia, on the turnover of sale of goods manufactured and sold by them within the State. It would appear that, the application for exemption that was contemplated under the aforesaid SRO, was to be considered in two stages, first, by the General Manager, District Industries Centre, who would issue an exemption eligibility certificate, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a rectification of mistake application, for correcting certain factual mistakes in the order of the Appellate Tribunal, the said application was also dismissed by the Appellate Tribunal. In the writ petition, the petitioner impugns Ext. P6 order of the Appellate Tribunal, as also Ext. P8 order of the Appellate Tribunal dismissing the rectification application. 2. A statement has been filed on behalf of the respondents, wherein, the stand taken is that, although the petitioner was granted an exemption by the General Manager, District Industries Centre, when the matter came before the Assessing Authority for giving effect to the exemption order of the General Manager, District Industries Centre, the Assessing authority found that, by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xt. P2 certificate, the petitioner did not collect tax at the time of sale of the goods during the relevant assessment year, and, hence, if the assessment orders are now upheld, it would cause severe financial hardship to the petitioner, in that, he would be forced to pay tax amounts, which he had not passed on to his customers. 5. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I find that, while it may be a fact that the petitioner did obtain an eligibility certificate from the appropriate authority under the Notification, finding in his favour on the issue of eligibility for the benefit of exemption under Notification SRO. No. 1729/93, as amended, I note that, by the time t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risdiction conferred on him in terms of the Notification. For the said reason, I hold that the action of the Assessing authority, as also the Appellate authorities, under the KGST Act, denying the benefit of exemption to the petitioner, was legal and valid, and the said orders do not require any intervention by this Court in these proceedings under Article 226 of the Constitution of India. 6. Before parting with this case, I must deal with the contention of the learned counsel for the petitioner based on the decisions of the Supreme Court referred above. I note that, although, at first blush, it appears that the said decisions squarely cover the issue in the writ petition, there are factual differences which serve to distinguish the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unting to manufacture. The Supreme Court considered the said aspects, and held that, inasmuch as in the Vadilal Chemical's case [supra], the Supreme Court had already held that the process of repacking of a product amounted to a process of manufacture, there was no justification in denying a similar process of repacking that was involved in the Pondicherry State Cooperative Consumer Federation Ltd.'s case [supra] as a process not amounting to manufacture. In both the aforementioned cases, the Court was not confronted with a situation where the Assessing authority had to decide the case for grant of exemption when there were conflicting views, one by the appropriate authority under the Notification, and the other by the jurisdictional High C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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