KERALA STATE ELECTRONICS DEVELOPMENT CORPORATION LTD Vs. STATE OF KERALA
HIGH COURT OF KERALA
KERALA STATE ELECTRONICS DEVELOPMENT CORPORATION LTD
STATE OF KERALA
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(1.) The cardinal question to be considered in all these cases is enumerated hereunder.
"Whether on the facts and in the circumstances of the case, the Appellate Tribunal is justified in law in holding that the transaction in question is not a branch transfer but an interstate sale -
The revision petitioner - assessee, Kerala State Electronics Development Corporation Limited (for short "KSEDC" ) entered into an agreement on 1.6.1974 with M/s Electronics Corporation of India Limited (for short "ECIL") to provide technical know-how to KELTRON for the manufacture of commercial TV receivers and also for purchase of T.V. sets manufactured by them. Assessment year is 1975-76 (Central Sales Tax). Assessment for the year 1975-76 was originally completed as per order dated 31.8.1977 disallowing the exemption claimed by the assessee for branch transfer of T.V receivers to its branch at Bombay. On appeal, S.T.A. No. 226/78, the assessment order was set aside and the matter was remanded. Fresh assessment was completed on 3.2.1982 allowing the claim of exemption. However, the Deputy Commissioner reopened the assessment under S.35 of the Kerala General Sales Tax Act by order dated 24.8.1982 and remanded the matter, Assessee filed appeal before the Sales Tax Appellate Tribunal and the Tribunal by order dated. 16.3.1933 confirmed the decision of the Deputy Commissioner and remanded the matter back to the assessing authority since the matte requires fresh appraisal. Assessing authority passed fresh assessment order disallowing the claim as per order dated 15.9.1983. Assessee filed appeal STA No 315 of 1983. Appellate Authority confirmed the assessment by order dated 16.1.1984. On second appeal the Tribunal set aside the. order of the Appellate Order dated 20.5.1987. Tribunal took the view that the goods were sent by the assessee only by way of stock transfer to Bombay and the actual sale took place in Bombay and there was no inter state sale. Matter was taken up before this court in T.R.C. Nos 87 to 89 of 1988. Division Bench of this court set aside the order of the Tribunal - and remitted the matter to the Tribunal for reconsideration. Matter was reconsidered and the impugned order was passed by the Tribunal on 4.1.2002.
(2.) The issue that has come up for consideration in this case is whether despatch of TV sets by the assessee is branch transfer or inter state sale
(3.) The main point which is to be considered is in T.R.C. Nos. 47/03, 7/03, 60/03, 50/03,15/03, 53/03, In T.R.C. Nos 50/03, 15/05 and 53/03 apart from the above mentioned question few other questions have also to be considered. In T.R.C. Nos 33/03, 62/03, 52/03, 51/03, 40/03, 34/03, 42/03, 44/03, and 41/03 rate of tax under S.R.O. No 710/1975 and the question of waiver under G.O. dated 38/95/TD has to be considered.;
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