IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN FRIDAY, THE 5TH AUGUST 2011 / 14TH SRAVANA 1933 WA.No. 1127 of 2011() --------------------- AGAINST THE JUDGEMENT IN WPC.19817/2011 .................... APPELLANT: PETITIONER ------------------------ M/S.TMT GRANITES (P) LTD., IX/302, MANGALAM DAM (PO), PALAKKAD, REPRESENTED BY ITS MANAGING DIRECTOR, TOM GEORGE. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/RESPONDENT: ------------------------------- AGRICULTURAL INCOME TAX & COMMERCIAL TAX OFFICER, ALATHUR-678 541. GOVERNMENT PLEADER SRI. MUHAMMED RAFEEQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 05/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ. = = = = = = = = = = = = = = = = = W.A. NO. 1127 OF 2011 = = = = = = = = = = = = DATED THIS, THE 5TH DAY OF AUGUST, 2011. J U D G M E N T C.N. Ramachandran Nair, J. Writ appeal is filed against the judgment of the learned Single Judge relegating the appellant for appellate remedy. We have heard counsel for the appellant and the Government Pleader for the respondent. 2. After hearing both sides and on considering Ext.P2, what we notice is the assessing officer was considering an important question as to the items which could be included in the certificate of registration issued under the CST Act , which are items for resale, for use in the manufacturing or processing of goods for sale. The officer should certainly consider the exact nature of activities of the appellant and consider entitlement for the inter-state purchase of items at concessional rate authorised under Rule 13 of the CST (R & T) rules. In fact, the officer is free to conduct inspection to verify for himself the nature of activities, the requirements of items for setting up of the plant, construction and other W.A. 1127/2011 2 purposes, machineries required etc. and the assessee should be heard before passing final orders. If a request for inclusion of any item is not allowed, it is the duty of the officer to inform the appellant the reason why it cannot be allowed and only after giving an opportunity to the appellant to explain his claim, the officer should reject it. The assessing officer did not consider the matter in detail. We notice that the assessing officer has passed the order without a proper enquiry or hearing. Consequently we allow the writ appeal vacating impugned judgment and allow the writ petition by vacating Ext.P2, with direction to the assessing officer to pass fresh orders on the appellant's application by following the procedures as stated above, within a period of one month from the date of receipt of a copy of this judgment. C.N. RAMACHANDRAN NAIR, (JUDGE). P.S. GOPINATHAN, (JUDGE) knc/-