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Know more. Viswanatha Iyer, J. Assessment was originally completed on the petitioner on Kozhikode, in exercise of his powers under S. Thereby the matter was remitted back to the assessing authority for fresh disposal in the light of the observations made by the Deputy Commissioner.

The petitioner-unit is engaged in the manufacture of furniture at Calicut. The petitioner-unit is registered as a dealer under the Act. It appears that the other uoits of SIDECO to whom the furniture was transferred, have also been separately registered as dealers under the Act. In making the original assessment onthe assessing authority did not impose tax on the value of the furniture so supplied to the other units of SIDECO.

The Depusy Commissioner who set aside the assessment under S. The assessee had collected an amount of Rs. This amount was not treated as part of the assessable turnover by the assessing authority in his order of assessment dated The Deputy Commissioner held that this amount was taxable in the assessee's bands and set aside the assessment to bring this amount also to tax in the hands of the petitioner.

The petitioner took up the matter in appeal to the Tribunal, where apart from the merits relating to the assessability or otherwise of the aforesaid amounts, a further contention was raised that the order under S. The Tribunal did not accept any govt wood workshop kozhikode kerala review the contentions of the petitioner and dismissed the appeal.

The assessee is in revision before us. Counsel for the assessee Mr. A Manhu has contended before us that the first item of turnover mentioned above was not liable to tax in the petitioner's bands, and that, in any case the order under S. It was the contention of the counsel that in order to enable an assessment under the Act, there should be a sale of the furniture, which in turn implies the existence of a seller and a buyer in this case, there was no such seller and buyer in as much as the furniture was transferred only from one unit of SIDECO to its other units.

The fact that the other units were also registered separately under the Act was not such as to bring about a sale, when otherwise there was none such in law.

However, he would submit that the order of the Deputy Commissioner being barred by limitation, there was no question of bringing to tax any of these amounts, whatever be the view we take on the merits. Counsel went to the extent of contending that a persual of the files of the Deputy Commissioner will even disclose that the order was really passed only well beyond ie. He complained that the Tribunal had not chosen to peruse the original files to ascertain this fact, though requested for.

Counsel for the Revenue would, on the other hand, contend that when the different units of SIDECO were separately registered under the Act, the position was that they should be treated as different dealers for the purposes of the Act govt wood workshop kozhikode kerala review transfer of goods from one unit to another should be treated as a sale. Counsel further submitted that the order of the Deputy Commissioner was not barred by limitation as contended by Mr.

Manhu, for the reason that the said order had been passed onthough communicated beyond the period of four years. We have carefully considered the rival contentions. We are of the opinion that the value of the furniture transferred from the petitioner unit of SIDECO to its other units is not liable to tax. An essential ingredient of a transaction of sale is the transfer of property in goods from one person called the seller to another person called the purchaser vide S.

Under the Act, sale means every transfer of property in goods by one per son to another for cash or for deferred payment or other valuable consider ation S. The existence of two entities, different from each other, capable of transferring property in goods from one to the other is therefore the desideratum of a transaction of sale.

It has different units in different parts of the State, carrying on various activities. When goods are transferred from one unit to another, there is no passing of property from one person to govt wood workshop kozhikode kerala review. There is no seller and there is no buyer as goods are passed only between the same entity.

There is therefore no sale of the goods at all. The Tribunal has in fact mentioned that the other units are not registered as branch units of the petitioner and that the petitioner has not paid renewal fee for registration, for the branches, and has on the other hand, paid renewal fee of Rs.

Logically, an inference of sale has been drawn. We do not agree with this proposition. The effect of registration is only to enable a dealer to collect the tax payable by him from the purchaser. It does not have the govt wood workshop kozhikode kerala review of carrying out an independent existence for the registered unit or to delink it from the other units, for purposes of the Act.

Therefore, when furniture manufactured in the petitioner unit was transferred to other units of SIDECO, there, was no transfer of property in goods from one person to and hence no sale liable to tax under the Act. The turnover of Rs. We may in this connection refer to the decision of the Allahabad High Court in V. P, State Cement Corporation Ltd. Commissioner of Sales TaxU.

P, 43 STC That was a case where the Churk Cement Factory owned by the State of Uttar Pradesh supplied cement for construction of the Govt wood workshop kozhikode kerala review Cement Factory, a newly established cement factory, also owned by the same State. The supplies were brought to assessment under the U. P Sales Tax Act as if there were sales. One of the contentions urged by the revenue in support of this plea was that both the cement factories had been separately registered as dealers under the Sales Tax Act and hence they should be treated as separate entities for purposes of the Act.

Overruling the contentions of the revenue govt wood workshop kozhikode kerala review was held:—. It will be govt wood workshop kozhikode kerala review that before a transaction can be taxed and included in the turnover of a dealer, it has to be a sale.

In view govt wood workshop kozhikode kerala review the concession rightly made by Mr. Manhu that the excise duty element Was taxable, the only other point which requires examination is whether the order of the Deputy Commissioner was barred by limitation.

The Tribunal held that the order had been passed within the period of four years and that the communication thereof beyond the said period does not affect its govt wood workshop kozhikode kerala review. Those two cases arose under S.

It was held that the time limit prescribed was the period within which the Income Tax Officer had to complete one stage of the proceedings, that is, assessment of the income and the determination of the tax payable. That stage had to be completed by the Income Tax Officer within the period but it was not further necessary that the order of re-assessment should also be communicated within that period. J and Chandrasekhara Menon, J.

State of Kerala T. C Nos. The assessee in that case had purchased copra during the years —62 and — The law, as it then stood, did not serve the purpose of bringing to tax the purchases of copra. The Kerala State Legislature, therefore enacted the Kerala Sales Tax Levy and Validation Act, to validate the levy of tax on copra during the said two years, among others and to enable assessments to be made where none existed. By virtue of this provision, as amended, the assessing authority could assess the tax due on the purchases of copra within five years fromie.

The assessments in question for the two years —62 and —63 were made on ; but the orders were served on the assessee only on The assessee challenged the said orders before this court inter alia on the ground that the orders were barred by limitation as they had been made only long after the prescribed period of five years. The matter was dealt with in detail by this court.

Bachhittar Singh v. State of Punjab AIR. Govt wood workshop kozhikode kerala review Shelat v.

The mere preparation of an order or even keeping the order signed in the files of the office would not render it an effective order, an order which govt wood workshop kozhikode kerala review operative. The exceptions are cases where there is requirement of pronouncing the orders and they are pronounced on notified dates. Then, irrespective of the actual presence or otherwise of the parties, notice to the parties is assumed. In other cases, if the authority making the order fails to comunicate the order, the order could not be said to have been made, for communication of such order is an essential part of making such order.

This is naturally so. In the circumstances, we have no hesitation to find that the order of the Sales-tax Officer, assuming that it was made, signed and kept in the files, was not govt wood workshop kozhikode kerala review and complete until it was issued to the party which was done only inBy that time the five years period had expired. The order of any authority cannot be said to be passed unless it is in some way pronounced or published or the party affected has the means of knowing it.

It is not enough if the order is made, signed, and kept in the file, because such order may be liable to change at the hands of the authority who may modify it, or even destroy it, before it is made known, based on subsequent information, thinking or change of opinion.

To make the order complete and effective, it should be issued, so as to be beyond the control of the authority concerned; for any possible change or modification therein, This should be done within the prescribed period, though the actual service of the order may be beyond that period. Unless therefore, the order of the Deputy Commissioner in this case had been so issued from his office within the period prescribed, it has to be held that the proceedings are barred by limitation.

This question has not been considered by the Tribunal. The Tribunal, which passed the order, apparently did not have the benefit of the decision in Malayil Mills case, which, so far as we could see, remains unreported. Govt wood workshop kozhikode kerala review matter has therefore to go back to the Tribunal for an examination of the records to ascertain whether the order of the Deputy Commissioner had been issued from his office within the period of four years prescribed in S.

The Tribunal will adjudicate the matter govt wood workshop kozhikode kerala review the light of the observations contained herein and in the judgment in the case of Malayil Mills extracted earlier. The Tax Revision Case is allowed and the order of the Tribunal set aside with the following directioos:—. By clicking on this tab, govt wood workshop kozhikode kerala review are expressly stating that you were one of the attorneys appearing in this matter.

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Get free access to the complete judgment in Govt. Wood Workshop v. State Of Kerala on CaseMine. 2. Assessee is the Government Wood Workshop and Common Service Centre, Calicut. It is a unit owned by the Kerala, State Small Industries Development and Employment Corporation Ltd. (hereinafter referred to as the SIDECO), which is a company Wholly owned by the Government of Kerala. Jun 08,  · KERALA STATE IT MISSION. ICT Campus, Vellayambalam, Thiruvananthapuram, Kerala ; Tel: +91 , , ; Fax: +91 ; Email: admin.

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