Op/10100/2002 Of Autumn Wood Resorts v. The Agrl.income Tax& Sales Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 18TH SEPTEMBER 2007 / 27TH BHADRA 1929 OP.No. 10100 of 2002(B) ----------------------- PETITIONER: ------------ AUTUMN WOOD RESORTS,CHINNAKANAL P.O., NADUPARA,MUNNAR,REPRESENTED BY MANAGING PARTNER PRAVEEN XAVIER. BY ADV. SRI.K.B.MUHAMED KUTTY RESPONDENTS: ------------- THE AGRICULTURAL INCOME TAX AND SALES TAX OFFICER,DEVIKULAM. BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 18/09/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP 17920 OF 2002 IN OP 10100 OF 2002 DISMISSED 18.9.2007 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF APPLICATION IN FORM NO. A DATED 12.12.2001 SUBMITTED BY THEPETITIONER. EXT.P2 TRUE COPY OF SNOTICE NO. A1-2802/2001 DATED 15.1.2002 ISSUED BY THERESPONDENT. EXT.P3 TRUE COPY OF THE OBJECTION DATED 26.1.2002 SUBMITTED BY THE PETITIONER. EXT.P4 TRUE COPY OF CERTIFICATE OF REGISTRATION IN FORM B NO. 22235517 DATED27.3.2002 ISSUED BY THE RESPONDENT. EXT.P5 TRUE COPY OF LETTER DATED 27.3.2002 SUBMITTED BY THE PETITIONER. EXT.P6 TRUE COPY OF CHALAN DATED 27.3.2002 REMITTED BY THE PETITIONER. RESPONDENT'S EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N.RAMACHANDRAN NAIR,J. -------------------------------------------- O.P. NO. 10100 OF 2002 -------------------------------------------- Dated this the 18th day of September, 2007 JUDGMENT The claim for C Form by the hotel was allowed by the Officeronly for purchase of some of the items. Obviously the hotel is notentitled to C Form for the purchase of other equipments as it is notengaged in manufacture of any goods. O.P. is therefore dismissed. (C.N.RAMACHANDRAN NAIR)Judge