Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Ernakulam, Kerala Vs. M/S. T.P. Rantasabhapaty and Others - Court Judgment
|Court||Supreme Court of India|
|Case Number||Civil Appeal Nos. 1167, 1168, 1169, 2149, 2151, 2187, 2188 and 2189 of 1979|
|Judge|| A.P. Sen,; E.S. Venkataramiah and; R.S. Pathak, JJ.|
|Reported in||AIR1981SC1362b; (1981)2SCC692; 1981(13)LC188(SC)|
|Acts||Kerala General Sales Tax Act, 1963|
|Appellant||Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) Ernakulam, Kerala|
|Respondent||M/S. T.P. Rantasabhapaty and Others|
|Cases Referred||Deputy Commissioner of Sales Tax (Law) Board of Revenue v. G.S. Pai|
.....by the district judge had become final. allowing the appeal, held: 1. the orders passed by the high court, the civil judge and the prescribed authority are set aside and the case is remanded to the prescribed authority for fresh disposal. [107d]. the reason given by the high court for holding that the contentions urged on behalf of the state government were barred by the rule of res judicata is wholly untenable since the district judge while remanding the case had nut recorded any finding on the merits of the contentions of the parties. he had set aside the order of the prescribed authority passed earlier only on the ground that a proceeding which had been commenced against a dead person was a nullity. he, however, remanded the case to the prescribed authority for fresh disposal in..........on the basis of the test laid down by this court in the aforesaid judgment. 2. the appeals are allowed, the judgment of the high court in the several cases is set aside and the cases are remanded accordingly. there is no order as to costs.
R.S. Pathak, J.
1. In all these appeals, the appellant raises the question whether G. I. Pipes fall within the description 'Water Supply and Sanitary Fittings' in Entry 26A of the First Schedule to the Kerala General Sales Tax-Act, 1963. The question was answered by the High Court against the appellant. Since then this Court has held in Deputy Commissioner of Sales Tax (Law) Board of Revenue v. G.S. Pai & Co. : 1SCR938 that in certain circumstances, G.I. Pipes may be regarded as exigible 10 sales tax under Entry 26A. Whether G.I. Pipes can be regarded as 'sanitary fittings' within the meaning of the Entry will depend on the facts of each case. We think that it is appropriate that the cases should be remanded to the Appellate Assistant Commissioner to decide the question on the basis of the test laid down by this Court in the aforesaid judgment.
2. The appeals are allowed, the judgment of the High Court in the several cases is set aside and the cases are remanded accordingly. There is no order as to costs.