Dismissed

Jyothy Laboratories Ltd, Thrissur v. Assistant Commissioner (Assessment) Special Circle, Thrissur

Kerala HC21 Feb 2012OT.Rev/24/2012

Case brief

AI extract

What is this about?

In these other tax revision petitions challenging the rate of VAT on petitioner's products, the High Court followed its earlier judgments for the same petitioner and dismissed the revisions. The court certified the case as fit for filing an appeal to the Supreme Court due to an admitted SLP.

What did the court decide?

The other tax revisions were dismissed and the case was certified as fit for filing an appeal to the Supreme Court.

Jyothy Laboratories Ltd, Thrissur Vs Assistant… — Writ and Judicial Review | Kerala HC (2012)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE C.N.RAMACHANDRAN NAIR & THE HON'BLE MR. JUSTICE BABU MATHEW P.JOSEPH

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TUESDAY, THE 21ST DAY OF FEBRUARY 2012/2ND PHALGUNA 1933

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OT.Rev.No. 24 of 2012 ()

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T.A(VAT).777/2011 of KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM

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PETITIONER :

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JYOTHY LABORATORIES LTD, KOONAMMOOCHI,THRISSUR.

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BY ADVS.SRI.P.RAGHUNATHAN SMT.M.SHYLAJA SMT.P.VANDANA

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RESPONDENTS:

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1. ASSISTANT COMMISSIONER (ASSESSMENT):

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COMMERCIAL TAXES:SPECIAL CIRCLE:PANKANJ BUILDING: THRISSUR-680004.

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2. DEPUTY COMMISSIONER (APPEALS):

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DEPARTMENT OF COMMERCIAL TAXES: SALES TAX COMPLEX: ERNAKULAM-682015.

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3. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL: DEPARTMENT OF COMMERCIAL TAXES:COMMERCIAL TAXES COMPLEX:OPP.SHIPYARD:ERNAKULAM-682015.

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BY SR.GOVERNMENT PLEADER SRI.BOBBY JOHN

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THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 21-02-2012 ALONG WITH O.T.REV.(VAT)NOS.25/2012, 26/2012 & 27/2012 , THE COURT ON THE SAME DAY PASSED THE FOLLOWING:

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O.T.REV.(VAT)NO.24 OF 2012

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APPENDIX

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PETITIONER'S ANNEXURES :

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ANN.I : COPY OF ORDER OF ASSESSMENT FOR APRIL 2010 DT.26.05.2010 ANN.II : COPY OF ORDER IN KVAT NO.2175/10 DATED 06.04.2011

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ANN.III : COPY OF ORDER IN TA(VAT) NO.777/2011-COMMON ORDER IN TA (VAT) NOS.776 TO 780/11 DT.30.09.2011.

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RESPONDENT'S ANNEXURES : NIL

/TRUE COPY/

P.A TO JUDGE

C.N. RAMACHANDRAN NAIR &

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BABU MATHEW P. JOSEPH, JJ.

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-----------------------------------------------------------OT.Rev. Nos. 24, 25, 26 & 27 of 2012

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Dated this the 21^st day of February, 2012

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JUDGMENT

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Ramachandran Nair, J.

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Following the judgment in petitioner's own case for earlier years in O.T. Rev. Nos. 13 and 16 of 2009 dated 12.4.2011, we dismiss these OT.Revs. filed challenging the rate of tax on petitioner's products.

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Since SLP is admitted and leave is granted by the Supreme Court against the above judgment, we certify this case also as a fit case for filing appeal to the Supreme Court. Registry is directed to issue appropriate certificate for filing appeal against the judgment.

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Sd/- C.N. RAMACHANDRAN NAIR, JUDGE

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Sd/-

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BABU MATHEW P. JOSEPH, JUDGE.

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krs.

Jyothy Laboratories Ltd, Thrissur v. Assistant Commissioner (Assessment) Special Circle, Thrissur

Case brief

What is this about?

What did the court decide?

Jyothy Laboratories Ltd, Thrissur v. Assistant Commissioner (Assessment) Special Circle, Thrissur

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

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