KAIRALI GRANITES (M/S.) Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner is a dealer under the Kerala Value Added Tax Act. They bring marbles and granites from outside the State and also by way of import from other countries. The petitioner challenges the Circular No. 18/2012 produced as Ext.P7. The petitioner highlighted their grievance before the State, in taking measurements of the granites and marbles brought from outside the State.

(2.) The petitioner's case is that the manufacturer is giving allowance at 33% of the defects due to irregular shape of marbles and granites. The petitioner also highlighted that the Central Excise tariff prescribes 25% allowance on the gross volume of such marbles and granite slabs. Therefore, the petitioner wanted the State to adopt a uniform policy as far as giving allowance to unshaped marbles and granites. This resulted in the petitioner approaching this Court.

(3.) Pursuant to the direction of this Court in Ext.P6 judgment, Ext.P7 circular was issued. As per Ext.P7 circular, it was ordered as follows: