The High Court dismissed two sales tax revision petitions filed by MRF Limited against assessments under the Kerala Value Added Tax Act as not pressed, allowing the petitioner the liberty to pursue review applications before the Tribunal.
Revision dismissed as not pressed; liberty granted to pursue review before the Tribunal.
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.K.ABDUL REHIM
&
THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI
TUESDAY ,THE 05TH DAY OF MARCH 2019 / 14TH PHALGUNA, 1940
ST.Rev..No. 12 of 2011
AGAINST THE ORDER DATED 24-06-2010 IN TA 270/2008 of STAT ADDITIONAL BENCH, KOTTAYAM
PETITIONER/APPELLANT:
MRF LIMITED, VADAVATHOOR P.O., KOTTAYAM.
BY ADVS. SRI.E.K.NANDAKUMAR (SR.) SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.P.BENNY THOMAS SRI.P.GOPINATH (SR.)
RESPONDENT/RESPONDENT:
STATE OF KERALA, REPRESETNED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, THIRUVANANTHAPURAM-695 001.
THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 05.03.2019, ALONG WITH ST.Rev..13/2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
S.T. Rev. Nos.12 & 13/2011
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE C.K.ABDUL REHIM
&
THE HONOURABLE MR. JUSTICE R. NARAYANA PISHARADI
TUESDAY ,THE 05TH DAY OF MARCH 2019 / 14TH PHALGUNA, 1940
ST.Rev..No. 13 of 2011
AGAINST THE ORDER DATED 24-06-2010 IN TA 271/2008 of STAT ADDITIONAL BENCH, KOTTAYAM
PETITIONER/APPELLANT:
MRF LIMITED, VADAVATHOOR P.O., KOTTAYAM.
BY ADVS. SRI.E.K.NANDAKUMAR (SR.) SRI.K.JOHN MATHAI SRI.KURYAN THOMAS SRI.P.BENNY THOMAS SRI.P.GOPINATH (SR.)
RESPONDENT/RESPONDENT:
STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT,, THIRUVANANTHAPURAM.
THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 05.03.2019, ALONG WITH ST.Rev..12/2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
S.T. Rev. Nos.12 & 13/2011
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C.K. ABDUL REHIM, J. &
R. NARAYANA PISHARADI, J.
S.T. Revision Nos. 12 & 13 OF 2011
DATED THIS THE 5th DAY OF MARCH, 2019
O R D E R
Abdul Rehim, J:
Learned counsel appearing for the revision petitioner in both these cases submit that the revision petitions may be closed without prejudice to their right to pursue the review petition already filed before the Tribunal.
Sd/-
C.K.ABDUL REHIM
JUDGE
Sd/-
R. NARAYANA PISHARADI
JUDGE
S.T. Rev. Nos.12 & 13/2011
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APPENDIX OF ST.Rev. 12/2011
PETITIONER'S EXHIBITS:
ANNEXURE-A TRUE COPY OF SRO 1729/1993 DATED 3/11/1993. ANNEXURE-B TRUE COPY OF SRO 38/1998 DATED 15/1/1998 ANNEXURE-C TRUE COPY OF SRO 491/98 DATED 12/6/1998 ANNEXURE-D TRUE COPY OF SRO 1092/1999 DATED 31/12/1999 ANNEXURE-E TRUE COPY OF SRO 295/2000 DATED 31/3/2000 ANNEXURE-F TRUE COPY OF SRO NO. 271/96 DATED 13/3/96. ANNEXURE-G TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 2003-04 DATED 31/10/2006
ANNEXURE-H TRUE COPY OF ORDER OF THE DEPUTY COMMISSIONER (APPEALS) DATED 19/8/2008
ANNEXURE-I TRUE COPY OF ORDER OF THE KERALA SALES TAX APPELLATE TRIBUNAL DATED 24/6/2010. ANNEXURE-J TRUE COPY OF APPLICATION FOR REVIEW DATED 6/12/2010
RESPONDENTS' EXHIBITS
NIL
AMG
S.T. Rev. Nos.12 & 13/2011
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APPENDIX OF ST.Rev. 13/2011
PETITIONER'S EXHIBITS:
ANNEXURE-A TRUE COPY OF SRO 1729/1993 DATED 3/11/1993 ANNEXURE-B TRUE COPY OF SRO 38/1998 DATED 15/1/1998 ANNEXURE-C TRUE COPY OF SRO 491/98 DATED 12/6/1998 ANNEXURE-D TRUE COPY OF SRO 1092/1999 DATED 31/12/1999 ANNEXURE-E TRUE COPY OF SRO 295/2000 DATED 31/3/2000 ANNEXURE-F TRUE COPY OF SRO NO. 271/96
ANNEXURE-G TRUE COPY OF ASSESSMENT ORDER FOR THE YEAR 2004 -05 DATED 31/10/2006.
ANNEXURE-H TRUE COPY OF ORDER OF THE DEPUTY COMMISSIONER (APPEALS) DATED 22/8/2008
ANNEXURE-I TRUE COPY OF ORDER OF THE KERALA SALES TAX APPELLATE TRIBUNAL DATED 24/6/2010 ANNEXURE-J TRUE COPY OF APPLICATION FOR REVIEW DATED 6/12/2010
RESPONDENTS' EXHIBITS
NIL
AMG
MRF LIMITED
STATE OF KERALA
C.K. ABDUL REHIM
R. NARAYANA PISHARADI
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
