IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 31ST JULY 2008 / 9TH SRAVANA 1930 OP.No. 12852 of 2003(E) ----------------------- PETITIONER: ------------ TRAVANCORE OXYGEN LTD., HAVING ITS REGISTERED OFFICE AT KUNNAM, MAVELIKKARA, REPRESENTED BY ITS MANAGING DIRECTOR, SRI. U. GOPAKUMAR. BY ADV. SRI.SATISH MURTI RESPONDENTS: ------------- 1. THE CHIEF SECRETARY, GOVT. OF KERALA, THIRUVANANTHAPURAM. 2. DEPUTY COMMISSIONER, COMMERCIAL TAXES, ALAPPUZHA. 3. GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, ALAPPUZHA. 4. THE SPECIAL SECRETARY TO GOVERNMENT, TAXES 'B' DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY SHRI.TEKCHAND, GOVERNMENT PLEADER FOR R1 TO 4 THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 31/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP NO.12852/2003 ORDER ON CMP NO.21852/2003 IN OP NO,12852/2003 DISMISSED. 31/07/2008 SD/- (C.N.RAMACHANDRAN NAIR, JUDGE) APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF GOVT. OF KERALA NOTICE DATED 07/02/1987. P2 : COPY OF COMMUNICATION DATED 31/10/92 ISSUED BY 3RD RESPONDENT. P3 : COPY OF CERTIFICATE NO.P8268/92 DATED 16/03/1993 ISSUED BY R3. P4 : COPY OF SAID ORDER NO.BM/8007/93 DATED 29/03/96 PASSED BY R3. P5 : COPY OF ORDER NO.BM/8007/97 DATED 24/06/96. P6 : COPY OF ORDER DATED 04/02/1997 IN CMP 2488/97 IN OP 11346/96. P7 (A) : COPY OF ASSESSMENT ORDER 94-95 DATED 30/06/1999. P7(B) : COPY OF ASSESSMENT ORDER 95-96 DATED 29/06/99. P8 : COPY OF NOTICE DATED 06/02/2003. P9 : COPY OF OBJECTION DATED 13/02/2003. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ------------------------- O.P. No.12852 of 2003 --------------------------------- Dated, this the 31st day of July, 2008 J U D G M E N T Petitioner is challenging Ext.P8 notice issued under Section 35 of the KGST Act for the assessment years 1994-95 and 1995-96. Proposal is to limit the sales tax exemption, wrongly granted for these two years, up to May 1994 because certified exemption is up to that period. Exemption certificate granted vide Ext.P4 was subject matter of challenge in another original petition filed by petitioner, i.e. O.P.No.11346/1996, which stand disposed of by now. Since the connected O.P. is disposed of, this writ petition is closed leaving freedom to petitioner to claim the benefit granted in the other original petition. If exemption granted is limited for the period up to May 1994, tax can be demanded and recovered for periods subsequent to that and proposal for revision of assessment will stand confirmed. (C.N.RAMACHANDRAN NAIR, JUDGE) jg