KERALA SMALL INDUSTRIES DEVELOPMENT CORPORATION LTD Vs. COMMERCIAL TAX OFFICER SECOND CIRCLE MANGALORE

JUDGEMENT

(1.) The petitioner is an undertaking of the Kerala State Government and a company registered under the Companies Act, 1956 (the Act). The petitioner entered into agreements with the suppliers of cement from Taiwan and South Korea for the importation of cement. A shipment of cement which was due to be berthed in Cochin had to be diverted to the Mangalore port on account of congestion in Cochin port and adequate berthing place was not available there.

(2.) The cement meant for the petitioner was unloaded in Mangalore port on account of supervening circumstances and the exigencies mentioned above. The said cement imported was meant for sale by the petitioner-company in kerala. Even before the consignment left Taiwan and South Korea, the buyers in kerala had placed orders with the petitioner for supply of cement and had made payments in advance also. After the cement was unloaded in Mangalore port, a part of the consignment was transported in trucks to Kerala and a part of the consignment was sent to the depots of the petitioner situated at various places in Kerala and part of the consignment was dispatched direct to its customers in Kerala. Such dispatches made to the customers directly from the Mangalore port to various places in Kerala where the customers were evidenced by dispatch orders. A few samples of the orders placed by the customers in Kerala are produced along with the writ petitions.

(3.) The petitioner has an office in Mangalore and is a registered dealer under the Karnataka Sales Tax Act, 1957 (the Act), but has not registered under the Central Sales Tax Act, 1956, in Mangalore.