IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 7TH OCTOBER 2009 / 15TH ASWINA 1931 ST.Rev..No. 390 of 2008() ------------------------- TA.66/2008 of S.T.A.T.ADDL.BENCH,ERNAKULAM .................... PETITIONER ------------------------------ M/S.SOSIL CHEMICALS PRIVATE LTD., IRUMPANAM, ERNAKULAM DISTRICT, REPRESENTED BY THE MANAGING DIRECTOR, P.R.SANKARANARAYANAN. BY ADV. SRI.C.K.THANU PILLAI RESPONDENT(S): --------------- THE STATE OF KERALA. GOVERNMENT PLEADER THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 07/10/2009, ALONG WITH ST. REV. 389/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- S. T. Rev. No. 390 & 389 OF 2008 -------------------------------------------- Dated this the 7th day of October, 2009 O R D E R Ramachandran Nair, J. The main issue raised in the connected Revisions is with regard to rate of tax payable on the product Sold by the revision petitioner during the assessment years 1995-96 and 1996-97. Government vide notifications, SRO 429/95 and 585/96 introduced rate of tax of 4% on products sold and manufactured by SSI units. The Tribunal declined the concessional rate for want of proof that Petitioner is a SSI unit. However, counsel for the petitioner has produced Annexure I and II which show that petitioner was granted permanent registration as SSI unit and later it was granted sales tax exemption on the sale of product until 31.3.1994. Government Pleader pointed out that petitioner took the stand before the Central Excise Authorities that it is not engaged in manufacture or production and so much so it cannot claim concession. Even though the contention is tenable we find that sodium silicate was brought under the negative list only after petitioner enjoyed sales tax 2 exemption. Further from the copy of Annexure I, it is seen that petitioner was granted permanent SSI registration. In the circumstances, the assessing officer is directed to verify original of SSI registration certificate to be produced by the petitioner and if it is genuine then petitioner should be granted concessional rate at 4% for the year in which turnover is below Rs. 50 lakhs and later for the turnover of first Rs. 50 lakhs in the next year when the turnover crossed Rs. 50 lakhs. We find no merit in the petitioner's challenge against turnover refixed by the Tribunal. Revisions are allowed to the extent indicated above. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 3