State of Kerala v. M/S Parisons Foods (P) Ltd.
Case brief
What is this about?
The High Court disposed of the revision petition against the VAT Appellate Tribunal's order allowing input tax credit to an assessee. Rejecting the State's claim, the Court found the Tribunal's decision based on facts justified, noting the assessee maintained separate accounts for goods covered by DEPB versus those with customs duty.
What the court decided
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE ASHOK MENON
MONDAY, THE 18TH DAY OF JUNE 2018 / 28TH JYAISHTA, 1940
OT.Rev.No. 8 of 2014
AGAINST THE ORDER/JUDGMENT IN TAVAT 242/2013 of VALUE ADDED TAX APPELLATE TRIBUNAL,ADDL.BENCH,PKD DATED 16-05-2013
REVISION PETITIONER(S)/RESPONDENT/REVENUE
STATE OF KERALA REPRESENTED BY THE DEPUTY COMMISSIONER OF LAW, COMMERCIAL TAXES, KOZHIKODE.
BY SR.GOVERNMENT PLEADER SRI MOHAMMED RAFIQ
RESPONDENT(S)/APPELLANT/ASSESSEE :
Issues for consideration
1 issue framed by the court
Whether the Tribunal erred in allowing input tax credit to a manufacturer importing crude palm oil under DEPB and selling edible palmolein within the State despite some consignment sales.
Parties & counsel
- petitioner
STATE OF KERALA REPRESENTED BY THE DEPUTY COMMISSIONER OF LAW, COMMERCIAL TAXES, KOZHIKODE
- respondent
M/S PARISONS FOODS (P) LTD
Coram
Case details
As recorded by the court registry
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