MALABAR LATEX (P) LTD Vs. SALES TAX OFFICER

JUDGEMENT

(1.) Since these three writ petitions involve common issues they are taken up together and disposed by this common judgment.

(2.) All these three writ petitions involve the issue as to whether or not there was an exemption available to manufacturers of centrifuged latex and crumb rubber, from the payment of tax payable under the Kerala General Sales Tax Act, on the purchase turnover of rubber in any form used for the manufacture of centrifuged latex and crumb rubber.

(3.) The petitioners in these writ petitions have approached this Court at different stages of the assessment proceedings that are pending against them. While the petitioner in W.P.(C). No. 24228 of 2008 is a dealer whose KGST and CST assessments for the assessment years 2001-2002 to 2003-2004 were completed vide Exts. P1 to P6 orders granting the exemption in terms of SRO 316/2005, he was served with Ext. P9 notice by the 2nd respondent who proposed to reopen the assessments by invoking powers under Section 35 of the KGST Act on the ground that the exemption to the petitioner had been erroneously granted in that there was no process involving manufacture when the petitioner converted the field latex to centrifuged latex and crumb rubber and further that Notification SRO 316/05, the benefit of which had been granted to the petitioner, had since been rescinded by Notification 316/05 and hence the exemption granted to the petitioner during the assessment years in question had been erroneously granted. In W.P.(C). No. 2249 of 2011, the assessment year in question is 2003-2004 and Ext. P5 assessment order was passed against the petitioner placing reliance on SRO 946/07 and finding against the petitioner on the issue of availability of exemption. The petitioner approached this Court through the said wit petition when he was faced with recovery steps for recovery of the amounts confirmed against him in the assessment order. In W.P.(C). No. 24216 of 2008, the assessment year in question is 2002-2003. The assessments were concluded in favour of the petitioner by Ext. P1 assessment order wherein the petitioner was given the benefit of SRO 316/05. Thereafter, Ext. P2 notice was issued to the petitioner by invoking the powers under Section 35 of the KGST Act for the purposes of reopening the assessments. The said notice is impugned by the petitioner in the said writ petition.