LAWS(KER)-2011-2-379

ENVIRO CHEMICALS Vs. STATE OF KERALA

Decided On February 10, 2011
ENVIRO CHEMICALS Appellant
V/S
STATE OF KERALA Respondents

JUDGEMENT

(1.) The matter comes up before us on the basis of a Reference by a Division Bench. We extract the Order of Reference as hereunder:

(2.) The Petitioner in both these cases stands assessed to tax under the Kerala General Sales Tax Act, 1963 (hereinafter referred to as the Act) on the alleged sale of materials involved in the execution of works contract. The works contract involved is one of effluent treatment at the Madura Coats Limited (hereinafter referred to as the Awarder). When the matter came up before us, the learned Counsel for the Petitioner produced before us an account of the actual process involved, according to him. It reads as follows:

(3.) We heard Shri K.I. Mayankutty Mather, learned Counsel for the Petitioner and Shri Vinod Chandran, learned Special Government Pleader for taxes, State of Kerala.