IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY MONDAY, THE 8TH NOVEMBER 2010 / 17TH KARTHIKA 1932 ST.Rev..No. 18 of 2010() ------------------------ TA.88/2007 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD .................... REVN.PETITIONER/RESPONDENT/REVENUE ------------------------------------------------------ STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI. MOHAMMED RAFEEQ RESPONDENT(S): APPELLANT/ASSESSEE --------------------------------- SEVEN SEAS DISTILLERY LIMITED, MANNUTHY, THRISSUR-680 651. ADV. SRI.V.V.ASOKAN FOR R SRI.MAHESH V.MENON FOR R THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 08/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & BHABANI PRASAD RAY, JJ. -------------------------------------------- S. T. Rev. No. 18 of 2010 -------------------------------------------- Dated this the 8th day of November, 2010 JUDGMENT Ramachandran Nair, J. Heard Government Pleader appearing for the State and Sri. V.V. Asokan appearing for the respondent. The question raised is whether the Tribunal was justified in cancelling the assessment of fixed assets amounting to Rs. 21,86,077/-. After hearing both sides and after going through the Tribunal's order, we feel that if the assessee-company's assets were used in Head Office at Chennai, and were sold there then there is no scope for assessment in Kerala. However, Tribunal accepted the contention of the respondent without verifying the documents said to have been produced before it. In fact if fresh documents are produced before it, it was the duty of the Tribunal to examine the correctness and either allow the claim or they should have remanded the matter for the Officer to consider the correctness of the claim based on documents produced. In fact, fixed assets sales are taxable in Tamil Nadu also and assessee could have produced STRV 18/2010 2 assessment made in Tamil Nadu. We feel the matter requires reconsideration at the hands of the assessing officer. Accordingly we allow the revision setting aside the order of the Tribunal on this issue for the year 2000-01 and remand the matter to the assessing officer for considering the documents to be produced by the assessee pertaining to the assets sold, tax payment, etc. in Tamil Nadu. If the assets were used and sold in Tamil Nadu, then the assessing officer will exclude the turnover from assessment, no matter whether the turnover escaped assessment in Tamil Nadu or not. S.T. Revision is allowed to the extent indicated above. (C.N.RAMACHANDRAN NAIR) Judge. (BHABANI PRASAD RAY) Judge. kk STRV 18/2010 3