Dismissed

The State of Kerala v. Sri. Abdulla Shafi

Kerala HC5 Dec 2022OT.Rev/47/2020

Case brief

AI extract

What is this about?

In this tax revision, the Kerala High Court dismissed a petition filed by the State against an Appellate Tribunal order assessing a cement dealer. The Court relied on a recent Full Bench decision to hold that the legal questions regarding discounts were already settled against the petitioner.

What did the court decide?

The revision filed by the State was dismissed against the order of the Appellate Tribunal.

The State of Kerala Vs Sri. Abdulla Shafi — Kerala HC (2022) — LawSathi Research

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IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI &

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THE HONOURABLE MR.JUSTICE BASANT BALAJI

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MONDAY, THE 5^TH DAY OF DECEMBER 2022 / 14TH AGRAHAYANA, 1944 OT.REV NO. 47 OF 2020

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AGAINST THE ORDER TAVAT 246/2018 OF KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE

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REVISION PETITIONER:

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THE STATE OF KERALA REPRESENTED BY THE DEPUTY COMMISSIONER OF STATE TAX (LAW) DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM

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BY ADV GOVERNMENT PLEADER

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RESPONDENT:

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SRI. ABDULLA SHAFI M/S PERIYA CEMENTS AGENCIES, PERIYA BAZAR, KASARGOD DISTRICT.

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BY ADV SMT.RUKHIYABI MOHD KUNHI

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OTHER PRESENT:

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GP M.M. JASMIN

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THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 05.12.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

OT.REV 47/2020

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O R D E R

S.V.Bhatti, J.

The revision is at the instance of the State and filed against the order dated 19.09.2019 in T.A(VAT) No.246/2018 of the Kerala Value Added Tax/ Agrl. Income Tax & Sales Tax Appellate Tribunal, Kozhikode.

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The revision relates to the assessment year 2011-12. The Commercial Tax Officer, Hosdurg through order dated 29.06.2017 made under Section 25(1) of the Kerala Value Added Tax Act, added the discount and incentives received by the respondent/dealer finalizing the assessment. The dealer is doing business in sale and purchase of cement. In the subject return period, the dealer has received Rs.19,58,995/- from the cement companies. The discount received has been treated as forming part of the turnover and tax demanded.

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The counsel for the parties submit that this Court had occasioned to consider the effect of the discount received post

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OT.REV 47/2020

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sales in W.P.(C) No.5467/2017, O.T.Rev.No.124/2013, and connected cases. In view of the Full Bench order dated 06.04.2022 in W.P.(C) No.5467/2017, O.T.Rev.No.124/2013, and connected cases, the questions raised in the revision are covered against the petitioner.

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By following the view taken by the Full Bench decision, we

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dismissed the instant revision. No order as to costs.

Sd/-

S.V.BHATTI

JUDGE

Sd/-

BASANT BALAJI JUDGE

OT.REV 47/2020

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APPENDIX OF OT.REV 47/2020

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PETITIONER ANNEXURES

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ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 29.6.2017 PASSED BY THE ASSESSING AUTHORITY FOR THE ASSESSMENT YEAR 2011-12 ANNEXURE B TRUE COPY OF THE ORDER DATED 23.1.2018 IN KVATA NO 115/2017 PASSED BY THE ASSISTANT COMMISSIONER (APPEALS), COMMERCIAL TAXES, KASARGOD. ANNEXURE C CERTIFIED COPY OF THE ORDER PASSED BY THE KERALA VALUE ADDED TAXES, APPELLATE TRIBUNAL ADDITIONAL BENCH, KOZHIKODE IN TA (VAT) NO 246/2018 DATED 19.9.2019

The State of Kerala v. Sri. Abdulla Shafi

Case brief

What is this about?

What did the court decide?

The State of Kerala v. Sri. Abdulla Shafi

Case brief

What is this about?

What did the court decide?

What the court decided

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Issues for consideration

Cases cited

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Coram

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