M/S.SAFARI ENTERPRISES v. THE STATE OF KERALA
Case at a glance
Outcome
Disposed of
In the above circumstances, nothing further remains tobe adjudicated in the above Writ Petitions and all the threematters are disposed of in the light of the decisions of theDivision Bench as aforesaid, making it clear that no tax is liableto be levied upon the petitioners by virtue of Entry 117 of theThird Schedule read with the provisions under Sub-Section (1) ofSection 6 of the Kerala Value Add
Provisions considered
Judgment
W.P.C. Nos. 31281 & 37309 OF 2007 & 1054 OF 20082Coupons are without jurisdiction, ultra vires andunconstitutional.(iv) issue such other orders or directions as this Courtthinks fit in the circumstances of the case.2. Heard the learned counsel appearing on behalf of thepetitioners and the learned Government Pleader appearing forthe respondents. It is conceded that the challenge raisedagainst the levy of sales tax in respect of the distribution of SIMCards/Recharge Coupons under the Kerala Value Added Tax Actstands answered in favour of the petitioners by virtue of thedecision rendered by the Division Bench of this Court as perjudgment dated 13.02.2009 in W.P.(C).27445/05 and connectedcases.3. With regard to the challenge raised against the levy ofService Tax, the position stands answered in favour of theRevenue, as per the decision rendered by a Division Bench ofthis Court as reported in 2009(1) KLT 889 ( Commissioner of Central Excise v. Idea Mobile Communications Ltd. ). W.P.C. Nos. 31281 & 37309 OF 2007 & 1054 OF 200834. In the above circumstances, nothing further remains tobe adjudicated in the above Writ Petitions and all the threematters are disposed of in the light of the decisions of theDivision Bench as aforesaid, making it clear that no tax is liableto be levied upon the petitioners by virtue of Entry 117 of theThird Schedule read with the provisions under Sub-Section (1) ofSection 6 of the Kerala Value Added Tax Act, 2003; whereas theliability to pay Service Tax will definitely be attracted in respectof the transactions. All the Writ Petitions are disposed of as above. P.R.RAMACHANDRA MENON JUDGEkkms/
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: In the above circumstances, nothing further remains tobe adjudicated in the above Writ Petitions and all the threematters are disposed of in the light of the decisions of theDivision Bench as aforesaid, making it clear that no tax is liableto be levied upon the petitioners by virtue of Entry 117 of theThird Schedule read with the provisions under Sub-Section (1) ofSection 6 of the Kerala Value Add
Which statutory provisions did this judgment involve?
Kerala Value Added Tax Act, 2003 — s. 6; Finance Act, 1994 — ss. 65, 66; theKerala Value Added Tax Act, 2003.
Which court decided this case, and when?
Kerala High Court, on 13 Feb 2009. The bench was P R RAMACHANDRA MENON, P A P R RAMACHANDRA MENON.
Precedent status how later indexed judgments have treated this case
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