IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 8TH FEBRUARY 2011 / 19TH MAGHA 1932 RP.No. 446 of 2010(D) ------------------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.16206/2004 Dated 17/06/2009 .................... REVIEW PETITIONER(S): RESPONDENTS ------------------------------------------------------------ 1. ASST.COMMISSIONER (ASSMT),SPECIAL CIRCLE II,THRISSUR. 2. COMMISSIONER OF COMMERCIAL TAXES, TRIVANDRUM. 3. STATE OF KERALA REP.BY SECRETARY(TAXES), TRIVANDRUM. BY GOVERNMENT PLEADER SRI.K.P.PRADEEP RESPONDENT(S): PETITIONERS ------------------------------------------------ THE THIRUVAMBADI RUBBER COMPANY LIMITED, TIRUVAMBADI ESTATE,MUKKAM.P.O,673 602,KOZHIKODE, COMPANY REGISTERED UNDER INDIAN COMPANIES ACT: REPRESENTED BY COMMERCIAL MANAGER. ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 08/02/2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: sts P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ R.P. No. 446 of 2010 in W.P (C) No. 16206 OF 2004 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 8th day of February, 2011 ORDER Review Petitioners are the respondents in the Writ Petition. 2. The case of the writ petitioner was that, the petitioner was not liable to satisfy the CST in respect of 'Centrifuged latex' manufactured and sold by way of inter state sale, after procuring the 'field latex' from the dealers in Kerala effecting the necessary purchase tax. By virtue of the relevant notification, no CST is payable in respect of such interstate sale, where the tax has already been suffered at the time of purchase from the aforesaid dealers in Kerala. However, a subsequent notification was issued by the Government making it clear that, if at all any payment has been effected by way of tax, the same shall not be refunded under any circumstances. The petitioner had already effected the tax at the time of purchase of the field latex. But the same was never refunded based on the above notification, though a finding was rendered that the petitioner was very much entitled to have exemption; at the same time compelling the petitioner to satisfy the CST, holding that by virtue of exemption available to the petitioner, CST was liable to R.P No. 446 of 2010 in W.P. (C) No. 16206 of 2004 : 2 : be satisfied. After considering the merits involved, this Court set aside the stand taken by the concerned respondent based on Ext. P8 and the first respondent was directed to pass fresh orders, taking note of the observations as aforesaid contained in the judgment. 3. This Review Petition has been filed by the Government stating that, as admitted by the writ petitioner, the centrifuged latex is manufactured by the petitioner after obtaining the raw material/field latex from other dealers in the Kerala and also making use of the field latex available from the estate of the petitioner. In the case of the former, though the is petitioner entitled to have the benefit of relevant exemption for having satisfied the purchase tax at the time of procurement of the raw material as aforesaid, in respect of the latter, since the same was raised from the estate of the petitioner, no such sufferance of tax has taken place and as such, the petitioner is liable to satisfy the CST. It is to make clear the above position, that the review petition has been filed; submits the learned Government Pleader. 4. The judgment was rendered by this Court in the Writ Petition, taking note of the pleadings and the materials available on record. This Court only directed the first respondent to pass fresh orders, taking note of the observations made in the judgment, which in fact does not prevent the said respondent from passing appropriate orders, after R.P No. 446 of 2010 in W.P. (C) No. 16206 of 2004 : 3 : considering the actual facts and circumstances applying the correct position of law to the said given set of facts and to cast the liability, if any, accordingly. In the said circumstances. no further orders as necessary. The review petition is disposed of, making the position clear as above. P. R. RAMACHANDRA MENON, JUDGE kmd