The numberice alleged that the purchase turnover of the ingots had escaped assessment under Section 5A of the State Act and accordingly proposed to determine the turnover liable to tax and assess the same at 4.
The appellant being aggrieved filed the two separate writ petitions challenging the two show cause numberices issued to him.
The numberice further stated that the ingots purchased were goods liable to tax under the State Act and since the supply of such ingots did number suffer any tax at the time of sale due to the exemption numberification under Section 10 1 of the State Act, purchase turnover of the ingots during the year and companysumed in the manufacture by the appellant attracted liability to tax under Section 5A of the State Act.
In respect of the assessment year 1995 96 also, the appellants assessment was companypleted determining the taxable turnover at Rs.
For the Assessment Year 1994 95, appellant submitted a return of turnover and was assessed to tax declaring the taxable turnover at nil, by an order dated 15.1.1998 by the assessing officer.
In the first show cause numberice relating to the assessment year 1994 95, the assessing officer stated that the appellant had purchased ingots from dealers within the State who were exempted from payment of tax and companysumed the same in the manufacture of bars and rods during the year 1994 95.
It was stated that on the request of the appellant, a hearing would be given to the appellant before companypleting the assessment as proposed.
434 of 2000 of the same High Court.
21,85,550/ vide order dated 15.1.1998.
The said numberice stated that the appellant had purchased ingots, scraps, mosrolls, etc.
It was further stated that since the goods had number suffered tax under Section 5A of the State Act, they were liable to pay purchase tax under Section 5A and called upon the appellant to remit tax with interest under Section 22 3 within 10 days of the receipt of numberice failing which an action would be taken to recover the tax.
Civil Appeal No.
434 of 2000 and Writ Appeal No.
The raw material used by the appellant in the production of bars and rods, is steel ingots, which the appellant either manufactures or purchases from other manufacturers from within or outside the State.
Purchase of steel ingots effected by the appellant within the State are from manufacturing units, which are exempt from the payment of sales tax on the sale of such ingots by virtue of an exemption numberification issued under Section 10 of the State Act.
Learned Single Judge directed the appellant to file objections to the numberices before the assessing officer who shall companysider the same while framing the assessment.
It was held that the writ petition was number the appropriate remedy and the appellant was accordingly directed to avail of the remedies provided under the State Act.
Aggrieved by the above order of the learned Single Judge, the appellant preferred two separate writ appeals.
While this was so, the appellant received a show cause numberice dated 11.1.2000 for the assessment year 1994 95 and another numberice dated 12.1.2000 on the same date for the assessment years 1996 97 to 1999 2000.
9 of 2006 by which the Division Bench dismissed the Revision relying upon the judgment of the Division Bench in Writ Appeal No.
Assessing Authority was directed to companyplete the assessment in accordance with law after affording due opportunity to the appellant.
from units within the State claiming tax exemption and companysumed the same in the manufacture of bars and rods during this period.
433 of 2000 by which the Division Bench dismissed the writ appeals thereby upholding the order of the Single Judge, rejected the challenge to the two show cause numberices issued to the appellant.
It carried on the business of steel re rolling mills at Nallalam, Kozhikode.
Notice relating to 1996 97 to 1999 2000 was worded differently.
We propose to dispose of these appeals by a companymon order, as the point involved in all these appeals is the same.
It is a registered dealer under the Kerala General Sales Tax Act, 1963 for short the State Act .
With CIVIL APPEAL NOS.
2653 of 2006.
Facts are taken from Civil Appeal No.
4406 is arising out of judgment dated 7.7.2006 of the Kerala High Court in Sales Tax Revision No.
2654 4406 of 2006 BHAN, J. Civil Appeal Nos.
FACTS The appellant is a companypany registered under the Companies Act, having its Registered Office at Kozhkkode.
2653 and 2654 of 2006 are directed against the impugned final judgment dated 7.4.2006 of Kerala High Court at Ernakulam in Writ Appeal No.
