Revision petition filed by M/S. MAJEED ASSOCIATES challenging the VAT rate on products sold by the petitioner. The court dismissed the revision relying on a prior judgment (2010) 18 KTR 82 applicable to the manufacturer of the same product.
Revision petition dismissed following the judgment in M.P. Agencies Vs. State of Kerala.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR &
THE HON'BLE MR. JUSTICE BABU MATHEW P.JOSEPH
TUESDAY, THE 7TH DAY OF FEBRUARY 2012/18TH MAGHA 1933
OT.Rev.No. 18 of 2012 ()
AGAINST ORDER IN TAVAT.463/2010 of KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER(S)/APPELLAT:
M/S. MAJEED ASSOCIATES GOPAL STREET, KANNUR BY ADVS.SRI.P.RAGHUNATH SMT.M.SHYLAJA SMT.P.VANDANA
RESPONDENT(S):
1. COMMERCIAL TAX OFFICER
2. DEPUTY COMMISSIONER (APPEALS)II DEPARTMENT OF COMMERCIAL TAXES, NIRMAL ARCADE ERANHIPALAM, KOZHIKODE-673006
3. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL DEPARTMENT OF COMMERCIAL TAXES, COMMERCIAL TAXES COMPLEX, OPP.SHIPYARD, ERNAKULAM-682015
R BY MR.BOBBY JOHN, GOVERNMENT PLEADER
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 07-02-2012, ALONG WITH O.T.REV.NO.19/2012, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
O.T.REV.NO.18/2012
APPENDIX
PETITIONER'S EXHIBITS
ANNEXURE-I : COPY OF ORDER OF ASSESSMENT FOR APRIL 2008 TO AUGUST 2008 DATED 12/12/2008.
ANNEXURE-II : COPY OF ORDER IN VATA NO.55/2009 - COMMON ORDER IN VATA NOS.55/09 & 13/09 DATED 12/03/10.
ANNEXURE-III : COPY OF ORDER IN TA (VAT) NO.463/2010 - COMMON ORDER IN TA (VAT) NOS.463/10 & 464/10 DATED 28/09/2011.
// TRUE COPY //
PA TO JUDGE.
jg
C.N.RAMACHANDRAN NAIR, & BABU MATHEW P. JOSEPH, JJ.
.................................................................... O.T. Rev. Nos.18 & 19 of 2012
.................................................................... Dated this the 7th day of February, 2012.
JUDGMENT
Ramachandran Nair, J.
Since the issue raised i.e. rate of tax on the product involved, is
covered by judgment of this court in M.P.Agencies Vs. State of Kerala reported in (2010) 18 KTR 82, which was rendered in the case of the manufacturer whose product petitioner is selling, we dismiss the O.T. Revision cases following the said judgment.
Sd/-
C.N.RAMACHANDRAN NAIR Judge
Sd/BABU MATHEW P. JOSEPH Judge
True copy
P.S. to Judge
pms
1 issue framed by the court
Whether the rate of tax on the product involved is governed by the judgment in M.P.Agencies Vs. State of Kerala regarding the manufacturer.
Colour shows how this judgement treated each authority
M.P.Agencies Vs. State of KeralaRelied on¶32
(2010) 18 KTR 82
M/S. MAJEED ASSOCIATES
COMMERCIAL TAX OFFICER
DEPUTY COMMISSIONER (APPEALS)
KERALA VALUE ADDED TAX APPELLATE TRIBUNAL
C.N.Ramachandran Nair
Babu Mathew P.Joseph
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
