Kerala High Court
M/S.Supra Agencies vs The State Of Kerala on 30 April, 2016
Author: Antony Dominic
Bench: Antony Dominic, Dama Seshadri Naidu
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE ANTONY DOMINIC
&
THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU
WEDNESDAY, THE 5TH DAY OF JULY 2017/14TH ASHADHA, 1939
OT.Rev.No. 92 of 2017 ()
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AGAINST THE COMMON ORDER IN TA(VAT) 76/2014 of THE KERALA
VALUE ADDED TAX/AGRL.INCOME TAX AND SALES TAX APPELLATE
TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE DATED 30-04-2016
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REVISION PETITIONER(S)/APPELLANT :-
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M/S.SUPRA AGENCIES,
CUSTOMS ROAD, CALICUT,
REP. BY ITS MANAGING PARTNER DILIP C PATEL.
BY ADVS.SRI.P.RADHAKRISHNAN (1)
SRI.M.D.JOSEPH
SRI.MADHU RADHAKRISHNAN
SRI.NELSON JOSEPH
RESPONDENT(S)/RESPONDENTS :-
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1. THE STATE OF KERALA
REPRESENTED BY GOVERNMENT PLEADER,
COMMERCIAL TAXES, PIN - 695 001.
2. THE COMMERCIAL TAX OFFICER (AA)
COMMEERCIAL TAX, KOZHIKODE, KERALA - 673 032.
BY SR.GOVERNMENT PLEADER SRI.MUHAMED RAFIQ
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR
ADMISSION ON 05-07-2017, THE COURT ON THE SAME DAY PASSED
THE FOLLOWING:
jvt
O.T.Rev.No.92/2017
APPENDIX
REVISION PETITIONER'S EXHIBITS :-
ANNEXURE A :- TRUE COPY OF THE APPEAL MEMORANDUM IN T.A.(VAT)
No.76/2014.
ANNEXURE B :- TRUE COPY OF ADJOURNMENT APPLICATION FILED IN
T.A.(VAT)No.76/2014.
ANNEXURE C :- TRUE COPY OF ADJOURNMENT APPLICATION FILED IN
T.A.(VAT)No.33/2014.
ANNEXURE D :- TRUE COPY OF COMMON ORDER DATED 26-4-2016
DISMISSING THE ADJOURNMENT APPLICATION.
ANNEXURE E :- TRUE COPY OF COMMON FINAL ORDER OF THE TRIBUNAL
PASSED IN THE BOTH APPEALS DATED 30-4-2016.
ANNEXURE F :- TRUE COPY OF THE POSTAL COVER - SHOWING THE
ORDER RECEIVED BY THE PETITIONER ON 27-8-2016.
RESPONDENT'S EXHIBITS :- NIL
//TRUE COPY//
P.A. TO JUDGE
ANTONY DOMINIC, J.
&
DAMA SESHADRI NAIDU, J.
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O.T.Rev. No.92 of 2017
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Dated this the 5th day of July 2017
O R D E R
Antony Dominic, J.
This revision is filed by the assessee against the common order passed by the Appellate Tribunal, Additional Bench, Kozhikode in TA(VAT) 76 of 2014. By the order impugned, the Tribunal has decided the issue of discounts or incentives in favour of the revenue and remitted the issue relating to the rate of tax for fresh consideration by the Assessing Officer.
2. On hearing the counsel on both sides, we find that, as far as the issue relating to rate of tax is concerned, that issue has already decided by this Court in the case of M/s.Dorcas Market Makers Pvt. Ltd. v. State of Kerala [Order dated 28.7.2016 in S.T.Rev. No.8 of 2013].
3. Insofar as the discounts or incentives are concerned, a reading of the order passed by the Tribunal shows that it found fault with the assessee for not clarifying the nature of the scheme or the reason for which, the incentives were given. It also found that the credit notes purportedly issued by the supplier were not submitted.
O.T.Rev. No.92 of 2017 -: 2 :-
4. Learned Government Pleader submits that this issue has already covered in the judgment of this Court in the case of State of Kerala v. Syed Muhammed [2016 (4) KLT 462].
5. Taking into account the finding of the Tribunal and also the judgment of this Court as aforesaid, we are of the view that this issue also needs to be re-considered by the Assessing Officer after giving an opportunity to the assessee to produce documents and also to explain his case.
Accordingly, we dispose of this revision setting aside the finding of the Tribunal on the issue relating to discounts or incentives and directing that, this issue shall also be re- considered by the Assessing Officer after affording an opportunity to the assessee to substantiate his case.
Sd/-
ANTONY DOMINIC JUDGE Sd/-
DAMA SESHADRI NAIDU JUDGE Jvt/6.7.2017