RAMCO CEMENTS LTD. Vs. STATE OF KERALA

JUDGEMENT

(1.) Heard the learned Senior Counsel for the revision petitioner and the learned Senior Government Pleader for the Department of Commercial Taxes.

(2.) This revision arises from the proceedings under the Kerala General Sales Tax Act, 1963, 'the KGST Act', for short.

(3.) The revision petitioner, a dealer in cement, was required to pay additional sales tax at the rate of 15% in terms of the provisions of S.5D of the KGST Act. Such additional sales tax was payable on the tax payable under S.5 of that Act. By a provision to S.5D, it was clarified that levy of additional tax payable under S.5D would be only for the period up to 31/03/2003. As per that provision, the petitioner was not obliged to pay additional tax under S.5D for the period after 31/03/2013. However, the petitioner collected sales tax from its customers for the period from 01/04/2013 to 18/05/2013, totalling to an amount of Rs.63,55,406/-. Thereafter, when the petitioner noting the provision in S.5D, which made it clear that levy of additional sales tax was only up to 31/03/2013 and realising the mistake in that regard and apprehending penalty proceedings, took steps to refund the amount collected from the customers by issuing credit notes. The revision petitioner also filed returns for the months of April and May 2003 showing the details of tax so collected and the refund effected. In the meanwhile, levy of additional sales tax was reintroduced with effect from 01/07/2003 by the Kerala General Sales Tax (Third Amendment) Act, 2003.