9911796707
TMI Blog1993 (2) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... is not marketable as such, as it gets easily solidified. It has to be processed or converted either into sheets or into centrifuged latex. It is so done by a manufacturing process. 2.. For the year 1982-83, the petitioner, an assessee under the Kerala General Sales Tax Act, 1963, purchased empty drums from Srinath Corporation, Cochin and Cominco Binani Zinc Ltd., Binanipuram, by issuing form 18 declarations. It was on the basis that the drums were for marketing the company's finished product. On that basis, section 5(7) of the Kerala General Sales Tax Act will apply. Sales tax could be charged only at the concessional rates on the purchase of empty drums by the petitioner-company. The petitioner had used the drums so purchased only for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... though it is still pending (para 13 of the original petition). In the meanwhile, recovery proceedings were taken in pursuance to exhibit P7 order dated February 14, 1985 levying penalty, evidenced by exhibit P10 dated August 3, 1985 and exhibit P11. At this juncture, the petitioner filed the above original petition and assailed exhibits P4 and P6 notices as also exhibit P7-Order levying penalty-and exhibit P9-revisional order confirming the same. The petitioner has also prayed for quashing exhibits P10 and P11 recovery proceedings. 3.. It is the petitioner's case that there has been no misuse of form No. 18 declarations and the authorities were wholly in error in holding that in converting raw latex into centrifuged latex no manufacture o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the rival pleas advanced before us, we are of the view that for a proper and satisfactory adjudication of the controversy involved in this case which largely turns on questions of fact, scientific and technical evidence has to be appreciated in the light of the conflicting pleas put forward by the assessee as well as the Revenue. We are of the view that in proceedings under article 226 of the Constitution of India, such a detailed exercise cannot be normally undertaken. In this case, the assessee has also availed of the alternate remedy provided by the statute. 7.. Taking into account the total view of the matter, we hold that in the peculiar nature of this case, the petitioner should be relegated to the statutory remedy open to it, s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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