IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN MONDAY, THE 6TH DECEMBER 2010 / 15TH AGRAHAYANA 1932 RP.NO. 823 OF 2010(D) ------------------------------- AGAINST THE JUDGEMENT/ORDER IN WA.936/2007 DATED 22/01/2010 .................... REVIEW PETITIONER/APPELLANT --------------------------------------------------- P.K. MURALEEDHARA KURUP, SUNTECH, MAMBARAM ROAD, PALAKKAD. BY ADV. SMT.S.K.DEVI RESPONDENTS/RESPONDENT ---------------------------------------------- 1. THE COMMERCIAL TAX OFFICER, (AUDIT ASSESSMENT) O/O THE ASST. COMMISSIONER (AA), COMMERCIAL TAXES, NINAN'S COMPLEX, PALAKKAD. 2. STATE OF KERALA, REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. R1 & R2 BY GOVT. PLEADER MR.MOHAMMED RAFEEQ. THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 06/12/2010, ALONG WITH R.P. NO.869 OF 2010, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: rs C.N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- R.P. NO. 823/2010 in W. A No. 936/2007 & R.P. No. 869/2010 in W.A. No. 1597/2008 -------------------------------------------- Dated this the 6th day of December, 2010 O R D E R Ramachandran Nair, J. Even though we do not find any ground to interfere with the judgment in review petitions, counsel for the review petitioner submitted that this Court has not considered the other issue, namely, review petitioner's entitlement for input tax credit on materials locally purchased. According to counsel, since assessment was challenged on the ground of constitutional validity, petitioner has not filed appeal against assessment for getting input tax credit. We feel, if petitioner is entitled to input tax credit for raw materials sourced from Kerala, then the same should not be declined merely because appeal is not filed and the matter was directly taken to this Court by filing Writ Petition. We therefore dispose of the review petitions by directing the assessing officer to consider eligibility of the review petitioner for input tax credit and allow the same in respect of tax paid on locally purchased 2 inputs if petitioner is otherwise eligible under the provisions of the Act and Rules. Sd/- (C.N. RAMACHANDRAN NAIR) Judge Sd/- (V.K. MOHANAN) Judge. kk True copy PS to Judge 3