HAJI P MOHAMMED TIMBER MERCHANT Vs. STATE OF KERALA
HIGH COURT OF KERALA
Haji P Mohammed Timber Merchant
STATE OF KERALA
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(1.) A common question as to whether forest development tax collected by the forest department on the auction sale of timber to the petitioners forms part of the turnover for the purpose of levy of tax under the Kerala General Sales Tax Act, 1963 (for short "the Act"), arises for consideration in all these cases.
(2.) The petitioners in all these cases are engaged in the business of buying and selling of timber. They are all registered dealers both under the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act, 1956. All of them used to purchase timber from forest depots belonging to the State, In all these writ petitions except Writ Petition No. 22610 of 2003, the petitioners seek a declaration that the respondents have no right or authority to collect sales tax on the element of forest development tax in the light of the Government communication dated August 21, 1996 (exhibit P1) and in the light of the judgment dated January 8, 1997, in O.P. No. 378 of 1997 (exhibit P2). They also sought for quashing exhibits P4, P5, P7 and P9 to the extent it demands sales tax on the turnover of forest development tax.
(3.) The petitioner in W.P. (C) No. 22610 of 2003 seeks for refund of the excess sales tax collected by the respondents from him during the period from 1995-96 to 1998-99 as mentioned in exhibit P4 with interest at the rate of 12 per cent and/or to adjust the said excess amount towards the amount due from the petitioner as per the final assessment of sales tax for the year 1998-99 and subsequent years. There is also a prayer for quashing exhibits P6 and P7 communications issued by the respondents.;
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