ELGI EQUIPMENTS LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) THE assessee has brought this revision case before this Court under section 41 (1) of the Kerala General Sales Tax Act, 1963 alleging H that it is entry No. 141 and not 140a, then governing the situation with regard to the assessment year 1986-87 would apply in the context.

(2.) THE assessee, M/s. Elgi Equipments Limited, is a company incorporated under the Companies Act, 1956 and is dealing in air compressors and other equipments meant for service stations. THE assessee is on the files of the Assistant Commissioner (Assessment), Sales Tax Office, Special Circle-II, Ernakulam. As against the total turnover conceded at Rs. 60,62,155. 35, the assessing authority fixed the turnover at Rs. 66,36,850. In the said process the assessing authority levied tax at 15 per cent in accordance with entry No. 140a as against 8 per cent in accordance with entry No. 141, with reference to the said turnover of car washer, greasing equipments, air compressors, elgi hydraulic lifts (garage servicing hoist ).

(3.) IN our judgment it cannot be said that the Sales Tax Tribunal decided erroneously the question of application of proper entry. Learned counsel contended with the help of the Fourth Schedule that came to be added by the Kerala Finance Act, 1987 (Act 18 of 1987) referring to item 8 thereof, "fabrication and installation of cranes and hoists" that when the Act was amended with reference to the works contract involving transfer of goods, fabrication and installation of cranes and hoists are understood together. Learned counsel wanted to make use of this addition of Fourth Schedule. It is not possible to accept the submission with regard to the understanding of the legislative intention because the necessity for an attempt to understand the legislative intention would arise only when the concerned legislative language presents any kind of difficulty in regard thereto. We have already stated that entry No. 140a is more than clear in the context of the heading "transport equipments" and the other entries in regard thereto. The Tribunal has considered the entire situation and there is no need to run after finding out the legislative intention in regard thereto when the provision is abundantly clear. For all the above reasons tax revision case stands dismissed. Petition dismissed. .