M/S.Tmt Granites (PVT) LTD vs. The Commissioner
Held
The Court held that quarrying operations, when integrally connected with the business of the dealer and fuel is used for machinery and vehicles in such operations, can be equated with mining for the purpose of tax concession under Section 8(3)(b) of the CST Act. Therefore, the petitioner is entitled to the tax concession.
Facts
The petitioner, engaged in quarrying and crushing granite, sought tax concession on High Speed Diesel (HSD) used for its machinery and vehicles under Section 8 of the CST Act. Access to download C-Forms for this concession was denied by the authorities.
Key Issues
Whether quarrying operations and the fuel used for machinery and vehicles in such operations qualify for tax concession under Section 8(3)(b) of the CST Act, similar to mining activities.
Sections Cited
Section 8, Section 8(3)(b)
AI-generated summary — verify with the full judgment below
C.R. IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 22ND DAY OF NOVEMBER 2018 / 30TH KARTHIKA, 1940 WP(C).No. 31159 of 2018 PETITIONER: M/S.TMT GRANITES (PVT) LTD VADAKKEKALAM, MANGALAM DAM P O, PALAKKAD-678706, REPRESENTED BY ITS MANAGING DIRECTOR, SRI. TOM GEORGE BY ADV. SRI.PHILIP J.VETTICKATTU RESPONDENT/S: 1 THE COMMISSIONER STATE GST DEPARTMENT, KERALA, TRIVANDRUM-695001 2 THE DEPUTY COMMISSIONER OF STATE TAX STATE GST DEPARTMENT, KERALA, PALAKKAD - 678 101. 3 THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES, 3RD FLOOR, COMMERCIAL TAX COMPLEX, PALAKKAD - 678 101. 4 THE STATE OF KERALA REPRESENTED BY ITS SECRETARY (TAXES DEPARTMENT), SECRETARIAT, THIRUVANANTHAPURAM - 695 001. BY ADV. GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22.11.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WPC No.31159 of 2018 2 JUDGMENT Introduction: Mining and quarrying, as we know, are related, yet distinct activities. One concerns the major minerals, and the other minor mine
The judgment continues below.
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