Kerala Court March 2002 Judgments

Pioneer Industries Vs. Additional Sales Tax Officer-i and ors.

Court: Kerala

Reported in: [2003]129STC84(Ker)

C.N. Ramachandran Nair, J.1. The petitioner is a small-scale industrial unit engaged in manufacture and installation of rolling shutters for customers. The petitioner admittedly is not engaged in any window sales. The items are custom-made and fixed at the site of the customer against purchase orders. These are in the nature of works contract as defined under the Kerala General Sales Tax Act. There is no dispute about it. The petitioner furnished application in form No. 21B for payment of tax at the compounded rate under Section 7(7A) of the Kerala General Sales Tax Act, 1963 which was accepted by the assessing authorities and since the petitioner's turnover was below rupees fifty lakhs, the petitioner was entitled to the benefit of concessional rate of tax at 5 per cent and therefore the officer assessed the turnover at the rate of 5 per cent under Section 7(7A). The petitioner filed appeals against these assessments with substantial delay stating that being an SSI unit the petitioner...