IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MRS. JUSTICE M.C.HARI RANI FRIDAY, THE 23RD MAY 2008 / 2ND JYAISHTA 1930 S.T.Rev.No.465 of 2005 ----- ---------------------------------------- ORDER DATED 31.1.2005 IN T.A.729/2000 OF THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDL.BENCH-I, ERNAKULAM [ASSESSMENT YEAR 1995-96 (KGST)] .................... REVISION PETITIONER/RESPONDENT/APPELLANT/ASSESSEE:- ------------------------------------------------------------------------------------------- M/S.OMEGA PIPES LTD., P.T.USHA ROAD, KOCHI-11. BY ADV. SRI.K.SRIKUMAR SRI.K.J.CHERRY BABU SRI.K.MANOJ CHANDRAN RESPONDENT/APPELLANT/RESPONDENT/REVENUE:- ---------------------------------------------------------------------------- STATE OF KERALA. BY SR.GOVERNMENT PLEADER MR.MUHAMMED RAFIQ THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ALONG WITH S.T.REV.NO.466/2005 & CONNECTED CASES ON 23/05/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.Dattu,C.J. & M.C.Hari Rani,J. --------------------------------------------------------------------------- S.T.Rev.Nos.465, 466, 467 & 470 of 2005 --------------------------------------------------------------------------- Dated, this the 23rd day of May, 2008 ORDER H.L.Dattu,C.J. These Sales Tax Revisions pertain to the assessment years 1995-96 and 1996-97, both under the Kerala General Sales Tax Act “K.G.S.T. Act” for short) and Central Sales Tax Act (“C.S.T.Act” for short). 2. The issue involved in these revision petitions lies in a narrow compass. In the assessment orders passed, the assessing authority has granted exemption from payment of sales tax to the extent of the exemption certificates produced by the assessee at the time of completion of the assessment proceedings. The assessee's case before the assessing authority was that his request before the State Level Committee, which is authorised to grant additional exemption certificate, is pending for consideration. Since the assessee could not produce the additional exemption certificate, the assessing authority has completed the assessment. The orders of assessment so passed by the assessing authority are confirmed, both by the first appellate authority and by the Tribunal. Aggrieved by these orders, the assessee is before us. 3. The assessee in all these revision petitions has framed the following common questions of law. They are as under: “A) Whether the Tribunal is justified, after having noticed that the petition for additional exemption was pending before the State Level Committee for a long time, in dismissing the appeal for the only reason that the petitioner failed to produce the eligibility certificate? B) Having noticed that the petition for additional exemption was pending for decision before the appropriate authority was the Tribunal justified in confirming the order of S.T.Rev.465/2005 & - 2 - connected cases assessment disallowing the exemption claim and levying tax on the turnover? Is not the order passed in violation of principle of natural justice? C) Does the finding of the Tribunal that the assessee can enjoy the benefit even without an order from the appellate authority is sustainable in law in a case wherein the order of assessment denying exemption claim and levying tax on the turnover is confirmed in both the first appeal and second appeal?” 4. Sri.K.Srikumar, learned counsel appearing for the assessee, would submit, that, since the assessee's application for grant of additional exemption certificate was pending before the State Level Committee, the Tribunal should have allowed the appeal and should have permitted the assessee to secure the additional exemption certificate and produce it before the assessing authority and request the assessing authority to modify the assessment. Since that has not been done, this Court should interfere with the orders passed by the Tribunal. 5. We are not impressed with the argument advanced by Sri.K.Srikumar, learned counsel appearing for the assessee. The assessee can claim and get exemption from payment of tax under the respective Acts within the limits prescribed under the exemption certificate granted by the State Level Committee, which is constituted for grant of exemption certificates. In fact, for the assessment years 1995-96 and 1996-97, both under the KGST Act and CST Act, the assessing authority has limited the exemption to the extent of the exemption certificate produced by the assessee. Since the assessee has not produced the additional exemption certificates, the assessing authority has rejected the claim and has proceeded to finalise the assessment. The orders of assessment so passed is confirmed both by the appellate authority and the Tribunal. In our view, none of the authorities have committed any S.T.Rev.465/2005 & - 3 - connected cases error whatsoever which calls for our interference. Further, in our view, no question of law would arise in these Sales Tax Revisions for being answered by us as required under Section 41 of the K.G.S.T.Act. 6. In view of the above, the Sales Tax Revisions require to be rejected. Accordingly, they are rejected. Ordered accordingly. H.L.Dattu Chief Justice M.C.Hari Rani Judge vku/dk