Three other tax revision petitions filed by Amity Rock Products Pvt. Ltd. against VAT appellate tribunal orders were dismissed as covered by a prior Division Bench judgment (W.A.No.2163/2015) which decided against the assessee.
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 A.M.SHAFFIQUE
&
THE HONOURABLE MR.JUSTICE N.ANIL KUMAR
MONDAY, THE 23RD DAY OF SEPTEMBER 2019 / 1ST ASWINA, 1941
OT.Rev.No.88 OF 2019
AGAINST THE ORDER IN TAVAT 52/2016 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM BENCH.
REVISION PETITIONER/APPELLANT/ASSESSEE:
AMITY ROCKS PRODUCTS PVT.LTD. IX/376, THOTTATHUMKUZHY, CHUNKAPPARA P.O., PATHANAMTHITTA, REPRESENTED BY ITS MANAGING DIRECTOR, ABRAHAM K.THOMAS.
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001.
SR.G.P- SRI. MOHAMMED RAFIQ
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 23.09.2019, ALONG WITH OT.Rev.89/2019 & OT.Rev.90/2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
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OT. Rev.Nos.88, 89 & 90 of 2019
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
&
THE HONOURABLE MR.JUSTICE N.ANIL KUMAR
MONDAY, THE 23RD DAY OF SEPTEMBER 2019 / 1ST ASWINA, 1941
OT.Rev.No.89 OF 2019
AGAINST THE ORDER IN TAVAT 50/2016 DATED 10-05-2019 OF KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM BENCH.
REVISION PETITIONER/APPELLANT/ASSESSEE:
AMITY ROCK PRODUCTS PVT.LTD IX/376,THOTTATHUMKUZHY, CHUNKAPPARA P.O., PATHANAMTHITA, REPRESENTED BY ITS MANAGING DIRECTOR, ABRAHAM K.THOMAS
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001
SR. G.P-SRI. MOHAMMED RAFIQ
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 23.09.2019, ALONG WITH OT.Rev.88/2019, OT.Rev.90/2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
3
OT. Rev.Nos.88, 89 & 90 of 2019
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
&
THE HONOURABLE MR.JUSTICE N.ANIL KUMAR
MONDAY, THE 23RD DAY OF SEPTEMBER 2019 / 1ST ASWINA, 1941
OT.Rev.No.90 OF 2019
AGAINST THE ORDER IN TAVAT 51/2016 DATED 10-05-2019 KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM BENCH
REVISION PETITIONER/APPELLANT/ASSESSEE:
AMITY ROCK PRODUCTS PVT. LTD. IX/376,THOTTATHUMKUZHY, CHUNKAPPARA P.O., PATHANAMTHITA, REPRESENTED BY ITS MANAGING DIRECTOR, ABRAHAM K.THOMAS
BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON
RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA REPRESENTED BY ITS SECRETARY TAXES DEPARTMENT GOVT. SECRETARIAT, THIRUVANANTHAPURAM-695 001
SR. G.P-SRI. MOHAMMED RAFIQ
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 23.09.2019, ALONG WITH OT.Rev.88/2019, OT.Rev.89/2019, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
4
OT. Rev.Nos.88, 89 & 90 of 2019
ORDER
Dated this the 23rd day of September 2019
SHAFFIQUE, J
The issue raised by the revision petitioner in these cases are covered by a Division Bench judgment of this Court dated 5.10.2015 in W.A.No.2163/2015 (Rockjfield Estate Pvt. Ltd v. Commercial Tax Officer and Another).
Accordingly, these revision petitions are dismissed, in the light of the judgment in W.A.No.2163/2015.
Sd/-
A.M.SHAFFIQUE, JUDGE
Sd/-
N.ANIL KUMAR, JUDGE
kp
True copy P.A. To Judge
5
OT. Rev.Nos.88, 89 & 90 of 2019
APPENDIX OF OT.Rev 88/2019
PETITIONER'S EXHIBITS:
ANNEXURE A COPY OF ORDER ISSUED BY THE INSPECTING ASST.COMMISSIONER, PATHANAMTHITTA. ANNEXURE B COPY OF ORDER ISSUED BY THE INSPECTING ASST.COMMISSIONER, PATHANAMTHITTA. ANNEXURE C COPY OF ORDER ISSUED BY THE DY.COMMISSIONER (APPEALS), KOLLAM. ANNEXURE D COPY OF ORDER IN TA(VAT) NO.52/2016 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM.
APPENDIX OF OT.Rev 89/2019
PETITIONER'S EXHIBITS:
| ANNEXURE-A | COPY OF ORDER ISSUED BY THE COMMERCIAL TAX OFFICER, THIRUVALLA |
|---|---|
| ANNEXURE-B | COPY OF ORDER ISSUED BY THE INSPECTING ASST. COMMISSIONER, PATHANAMTHITTA |
| ANNEXURE-C | COPY OF ORDER ISSUED BY THE DY COMMISSIONER (APPEALS(),KOLLAM |
| ANNEXURE-D | COPY OF CIRCULAR NO.3 /2009 ISSUED BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM |
| ANNEXURE-E | COPY OF CIRCULAR NO.5/2011 ISSUED BY THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM |
| ANNEXURE-F | COPY OF JUDGMENT IN W.P(C) NO.18702/2015 OF THIS HON'BLE COURT |
| ANNEXURE-G | COPY OF JUDGMENT IN W.A.2163/2015 OF THIS HON'BLLE COURT |
| ANNEXURE-H | COPY OF ORDER IN TA (VAT) NO.50/2016 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL , THIRUVANANTHAPURAM |
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OT. Rev.Nos.88, 89 & 90 of 2019
APPENDIX OF OT.Rev 90/2019
PETITIONER'S EXHIBITS:
ANNEXURE-A COPY OF ORDER ISSUED BY THE COMMERCIAL TAX OFFICER, THIRUVALLA ANNEXURE-B COPY OF ORDER ISSUED BY THE INSPECTING AST. COMMISSIONER PATHANAMTHITTA ANNEXURE-C COPY OF ORDER ISSUED BY THE DY. COMMISSIONER, (APPEALS),KOLLAM ANNEXURE-D COPY OF ORDER IN TA (VAT) NO.51/2016 OF THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM
1 issue framed by the court
Whether these revision petitions raised new issues independent of the pre-existing Division Bench decision in W.A.No.2163/2015.
Colour shows how this judgement treated each authority
Rockjfield Estate Pvt. Ltd v. Commercial Tax Officer and AnotherFollowed¶1
W.A.No.2163/2015
AMITY ROCKS PRODUCTS PVT.LTD.
STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT
A.M. SHAFFIQUE
N.ANIL KUMAR
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
