LAWS(KER)-2001-3-48

V P PAUL Vs. STATE OF KERALA

Decided On March 05, 2001
V P PAUL Appellant
V/S
STATE OF KERALA Respondents

JUDGEMENT

(1.) THE main question raised by the assessee is that he is a dealer in timber. During the year 1992-93, timber was assessed only on the first point of sale. So he paid tax for the purchase of timber. During the year 1993-94 this was taxed at two stages. THE closing stock of timber for the year 1992-93 was subjected to tax during the year 1993-94 because of the amendment. Counsel for the petitioner submitted that this cannot be done. Learned counsel brought to our notice, the decision of the honourable Supreme Court in State of Kerala v. N. Sami Iyer [1966] 17 STC 338. That was a case where the tobacco underwent taxation in Malabar when it was formerly part of State of Madras. With the integration the tax was charged under the Kerala law. Hence, the goods were tried to be taxed as per the Kerala law. This was negatived by the Supreme Court on the ground that, in the same year there cannot be two assessment for the same substance. But, so far as the present case is concerned, it is different. In 1992-93, the timber was taxed at one point of sale. In 1993-94, the timber was taxed at two points of sale. Hence, definitely the closing stock of timber in 1992-93 will be taxed at both points in 1993-94. It cannot be said that, petitioner cannot be taxed at both the stages. Hence, we uphold the judgment of the Tribunal and dismiss the revision. Order on C. M. P. No. 528 of 2001 in T. R. C. No. 365 of 2001 dismissed. Petition dismissed. .