Kerala High Court
A.M.Rahman vs State Of Kerala on 21 November, 2023
Bench: A.K.Jayasankaran Nambiar, Kauser Edappagath
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH
TUESDAY, THE 21ST DAY OF NOVEMBER 2023/30TH KARTHIKA, 1945
O.T.REV.NO.45 OF 2022
AGAINST THE ORDER DATED 15.11.2019 IN T.A.(VAT).NO.70/2017 OF THE
KERALA VALUE ADDED TAX/AGRL.INCOME TAX AND SALES TAX APPELLATE
TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE
REVISION PETITIONER/APPELLANT/ASSESSEE:
A.M.RAHMAN,
AGED 49 YEARS
PROPRIETOR, ARECODE TRADERS, KOODARANHI,
KOZHIKODE DISTRICT.
BY ADV.SRI.S.ANIL KUMAR (TRIVANDRUM)
BY ADV.SMT.M.K.HAJARA
BY ADV.SRI.C.RAMACHANDRAN
BY ADV.SRI.SABU C.J
BY ADV.SRI.M.RAJAGOPAL
BY ADV.SRI.RAHUL A.
RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA,
REPRESENTED BY THE PRINCIPAL SECRETARY AND
COMMISSIONER OF STATE GOODS AND SERVICE TAXES,
TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002.
BY SRI.V.K.SHAMSUDEEN, SR. GOVT. PLEADER
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR
HEARING ON 10.11.2023 ALONG WITH O.T.REV.NO.51 OF 2022 &
CONNECTED CASES, THE COURT ON 21.11.2023 DELIVERED THE
FOLLOWING:
O.T.REV.NOS.45, 51,
52, 53 & 61/2022 :: 2 ::
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH
TUESDAY, THE 21ST DAY OF NOVEMBER 2023/30TH KARTHIKA, 1945
O.T.REV.NO.51 OF 2022
AGAINST THE ORDER DATED 15.11.2019 IN T.A.(VAT).NO.67/2017 OF THE
KERALA VALUE ADDED TAX/AGRL.INCOME TAX AND SALES TAX APPELLATE
TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE
REVISION PETITIONER/APPELLANT/ASSESSEE:
A.M.RAHMAN
AGED 49 YEARS
PROPRIETOR, ARECODE TRADERS, KOODARANHI,
KOZHIKODE DISTRICT
BY ADV.SRI.S.ANIL KUMAR (TRIVANDRUM)
BY ADV.SMT.M.K.HAJARA
BY ADV.SRI.C.RAMACHANDRAN
BY ADV.SRI.SABU C.J
BY ADV.SRI.M.RAJAGOPAL
BY ADV.SRI.RAHUL A.
BY ADV.SMT.APARNA ANIL
RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA
REPRESENTED BY THE PRINCIPAL SECRETARY AND
COMMISSIONER OF STATE GOODS AND SERVICE TAXES,
TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002
BY SRI.V.K.SHAMSUDEEN, SR. GOVT. PLEADER
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR
HEARING ON 10.11.2023 ALONG WITH O.T.REV.NO.45 OF 2022 &
CONNECTED CASES, THE COURT ON 21.11.2023 DELIVERED THE
FOLLOWING:
O.T.REV.NOS.45, 51,
52, 53 & 61/2022 :: 3 ::
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH
TUESDAY, THE 21ST DAY OF NOVEMBER 2023/30TH KARTHIKA, 1945
O.T.REV.NO.52 OF 2022
AGAINST THE ORDER DATED 15.11.2019 IN T.A.(VAT).NO.69/2017 OF THE
KERALA VALUE ADDED TAX/AGRL.INCOME TAX AND SALES TAX APPELLATE
TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE
REVISION PETITIONER/APPELLANT/ASSESSEE:
A.M.RAHMAN
AGED 49 YEARS
PROPRIETOR, ARECODE TRADERS, KOODARANHI,
KOZHIKODE DISTRICT.
BY ADV.SRI.S.ANIL KUMAR (TRIVANDRUM)
BY ADV.SMT.M.K.HAJARA
BY ADV.SRI.C.RAMACHANDRAN
BY ADV.SRI.SABU C.J
BY ADV.SRI.M.RAJAGOPAL
BY ADV.SRI.RAHUL A.
BY ADV.SMT.APARNA ANIL
RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA
REPRESENTED BY THE PRINCIPAL SECRETARY AND
COMMISSIONER OF STATE GOODS AND SERVICE TAXES, TAX
TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002.
BY SRI.V.K.SHAMSUDEEN, SR. GOVT. PLEADER
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR
HEARING ON 10.11.2023 ALONG WITH O.T.REV.NO.45 OF 2022 &
CONNECTED CASES, THE COURT ON 21.11.2023 DELIVERED THE
FOLLOWING:
O.T.REV.NOS.45, 51,
52, 53 & 61/2022 :: 4 ::
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH
TUESDAY, THE 21ST DAY OF NOVEMBER 2023/30TH KARTHIKA, 1945
O.T.REV.NO.53 OF 2022
AGAINST THE ORDER DATED 29.10.2019 IN T.A.(VAT).NO.283/2016 OF THE
KERALA VALUE ADDED TAX/AGRL.INCOME TAX AND SALES TAX APPELLATE
TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE
REVISION PETITIONER/APPELLANT/ASSESSEE:
SHABEER BABU T.P.
AGED 63 YEARS
PROPRIETOR OF SACHIN TRADERS, THOTTUMKUKKOM,
PALLITHAZHA, KOZHIKODE DISTRICT,
REPRESENTED BY HIS POWER OF ATTORNEY HOLDER,
ABDULLA, S/O. ABDURAHIMAN.
BY ADV.SRI.S.ANIL KUMAR (TRIVANDRUM)
BY ADV.SMT.M.K.HAJARA
BY ADV.SRI.C.RAMACHANDRAN
BY ADV.SRI.SABU C.J
BY ADV.SRI.M.RAJAGOPAL
BY ADV.SRI.RAHUL A.
BY ADV.SMT.APARNA ANIL
RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA
REPRESENTED BY THE PRINCIPAL SECRETARY AND
COMMISSIONER OF STATE GOODS AND SERVICE TAXES,
TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695002.
BY SRI.V.K.SHAMSUDEEN, SR. GOVT. PLEADER
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR HEARING
ON 10.11.2023 ALONG WITH O.T.REV.NO.45 OF 2022 & CONNECTED
CASES, THE COURT ON 21.11.2023 DELIVERED THE FOLLOWING:
O.T.REV.NOS.45, 51,
52, 53 & 61/2022 :: 5 ::
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
&
THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH
TUESDAY, THE 21ST DAY OF NOVEMBER 2023/30TH KARTHIKA, 1945
O.T.REV.NO.61 OF 2022
AGAINST THE ORDER DATED 29.10.2019 IN T.A.(VAT).NO.284/2016 OF THE
KERALA VALUE ADDED TAX/AGRL.INCOME TAX AND SALES TAX APPELLATE
TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE
REVISION PETITIONER/APPELLANT/ASSESSEE:
SHABEER BABU T.P.
AGED 63 YEARS
PROPRIETOR OF SACHIN TRADERS, THOTTUMKUKKOM,
PALLITHAZHA, KOZHIKODE DISTRICT,
REPRESENTED BY HIS POWER OF ATTORNEY HOLDER,
ABDULLA, S/O.ABDURAHIMAN.
BY ADV.SRI.S.ANIL KUMAR (TRIVANDRUM)
BY ADV.SMT.M.K.HAJARA
BY ADV.SRI.C.RAMACHANDRAN
BY ADV.SRI.SABU C.J
BY ADV.SRI.M.RAJAGOPAL
BY ADV.SRI.RAHUL A.
BY ADV.SMT.APARNA ANIL
RESPONDENT/RESPONDENT/REVENUE:
STATE OF KERALA
REPRESENTED BY THE PRINCIPAL SECRETARY AND
COMMISSIONER OF STATE GOODS AND SERVICE TAXES,
TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM - 695002.
BY SRI.V.K.SHAMSUDEEN, SR. GOVT. PLEADER
THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR HEARING
ON 10.11.2023 ALONG WITH O.T.REV.NO.45 OF 2022 & CONNECTED
CASES, THE COURT ON 21.11.2023 DELIVERED THE FOLLOWING:
O.T.REV.NOS.45, 51,
52, 53 & 61/2022 :: 6 ::
ORDER
Dr. A.K. Jayasankaran Nambiar, J.
As common questions of law have been raised in all these O.T. Revisions, they are taken up together for consideration and disposed by this common judgment.
2. These O.T. Revisions relate to the assessments under the Kerala Value Added Tax Act/Central Sales Tax Act [KVAT Act/CST Act] for the assessment years 2009-10, 2010-11, 2011-12 and 2012-13 respectively. The petitioners are dealers of rubber and registered as such under the KVAT Act and CST Act. They purchase raw rubber from registered dealers and also from growers and sells the same to registered dealers in the State as also to dealers outside the State by way of inter-state sales. It is not in dispute that the petitioners were entitled to avail input tax credit under Section 11 or special rebate under Section 12 of the KVAT Act in respect of the tax paid by them at the time of purchase of raw rubber under Section 6(1) or Section 6(2) of the KVAT Act, as the case may be. Further, under normal circumstances, in terms of Section 11 of the KVAT Act, they could O.T.REV.NOS.45, 51, 52, 53 & 61/2022 :: 7 ::
utilise the input tax to pay the output tax on sales effected by them to registered dealers in the State or to dealers outside the State. In the latter event, they would be able to utilise only such extent of the input tax as was equal to the CST paid by them and the excess unutilised input tax would be dealt with in accordance with Section 11(6) of the KVAT Act. Similarly, in respect of rubber procured from growers that was ultimately sold outside the State, they would be entitled to special rebate under Section 12 of the KVAT Act. It is pertinent however that by virtue of the 3 rd proviso to Section 11(3) of the KVAT Act, where the inter-state sales are exempted from tax, then the input tax credit could be availed only in an amount in excess of 4% / 5% of the purchase turnover of the goods sent outside the State. The 3 rd proviso to Section 11(3) of the KVAT Act and the 3 rd proviso to Section 12(1) of the KVAT Act read as follows:
Section 11(3):
"Provided also that where any goods purchased in the State are subsequently sent to outside the State or used in the manufacture of goods and the same are sent out side the State otherwise than by way of sale in the course of inter-State trade or export or where the sale in the course of inter-State trade is exempted from tax, input tax credit under this section shall be limited to the amount of input tax paid in excess of five per cent on the purchase turnover of such goods sent outside the State.
Section 12(1):
Provided also that where the goods in respect of which tax under sub section (2) of section 6 or under section 3 of the Kerala Tax on Entry of Goods into Local Areas Act, 1994 has been paid, are sent outside the State or used in the manufacture of goods and the same are sent outside the State, otherwise than by way of sale in the course of O.T.REV.NOS.45, 51, 52, 53 & 61/2022 :: 8 ::
inter-state trade or export or where the sale in the course of inter- state trade is exempted from tax, the special rebate under this section shall be limited to the amount of such tax paid in excess of four percent:"
3. In the case of the petitioners, it is not in dispute that they paid CST in accordance with Section 8(1) of the CST Act, and hence, under normal circumstances, they would have been entitled to take input tax credit of the tax paid at the time of purchase of the rubber within the State/in accordance with Section 11/12 of the KVAT Act. The Assessing Officer, however, was of the view that in view of Annexures-I and II notifications dated 31.07.2008 and 30.11.2011 respectively, that were issued by the State Government in exercise of its powers under Section 8(5) of the CST Act, natural rubber that had suffered tax within the State under the KVAT Act was exempted from payment of CST and hence, the petitioners had to be seen as having effected an inter-state sale of exempted goods for the purposes of the 3rd proviso to Section 11(3) and the 3rd proviso to Section 12(1) of the KVAT Act. He accordingly found that the input tax credit and special rebate availed by the petitioners could not be allowed notwithstanding the fact that the petitioners may have actually paid output tax in terms of Section 8(1) of the CST Act on their inter-state sales. While passing the assessment orders as aforesaid, the Assessing Authority relied on the clarificatory order passed by the Authority for Clarification in O.T.REV.NOS.45, 51, 52, 53 & 61/2022 :: 9 ::
relation to the petitioners which took the same view. Effectively therefore, the Assessing Authority rejected the stand of the petitioners that the exemption under Annexures-I and II notifications was merely optional and could not be viewed as mandatory.
4. Although the petitioners carried the matter in appeal before the First Appellate Authority, they were not successful. In a further appeal before the Appellate Tribunal, the petitioners contended that by virtue of Annexure-VII notification that was issued in 2019 and had clarified that Annexures-I and II notifications were optional and that the said treatment of those notifications had to be with retrospective effect to cover the periods covered by these O.T. Revisions, the petitioners could avail input tax credit despite the payment of CST on inter-state sales. The Appellate Tribunal found force in the said contention of the petitioners and allowed them to adjust the CST amounts paid by them during the said assessment years on inter-state sales towards the demand raised on them pursuant to disallowance of the input tax credit availed in respect of inter-state sales.
5. The petitioners however were not satisfied with the orders of the Appellate Tribunal and have impugned the same in these O.T. Revisions. It is their contention that inasmuch as Annexures-I and II notifications were optional exemption notifications issued under O.T.REV.NOS.45, 51, 52, 53 & 61/2022 :: 10 ::
Section 8(5) of the CST Act, it was upto to the petitioners to choose whether or not to avail the exemption under those notifications and in situations where they had admittedly chosen to pay CST under Section 8(1) of the CST Act on the inter-state sales effected by them, they have to be seen as entitled to the input tax credit in terms of Section 11/Section 12 of the KVAT Act of the tax paid by them on local purchases. In short, it is the contention of the petitioners that Annexures-I, II and VII notifications providing for exemption from payment of CST on inter-state sales of rubber cannot have any application to them for, having paid CST, their entitlement to input tax credit on tax paid on rubber purchased within the State has to be determined solely by the provisions of Section 11/Section 12 of the KVAT Act. The petitioners have therefore raised the following questions of law:
A. On the facts and in the circumstances of the case, is the Hon'ble Kerala Value Added Tax Appellate Tribunal justified in dismissing the appeal filed by the petitioner against Anenxure-V order of the Dy. Commissioner (Appeals)-I, Kozhikode upholding Annexure-IV order of the Asst. Commissioner (Assessment), Special Circle-II, Kozhikode?
B. After having observed, "By virtue of notification bearing No.521/19 dated 07.08.2019 a proviso has been added to O.T.REV.NOS.45, 51, 52, 53 & 61/2022 :: 11 ::
the notification hearing SRO No.753/11, which says that, provided that this notification shall be optional to those who continue to pay tax under sub section (1) of section 8 of Central Sales Tax Act, 1956 (Central Act 74 of 1956) for the period from 31st day of July 2008 upto and including 30th June 2017" is the Hon'ble Appellate Tribunal justified in its finding that the dealers engaged in interstate sale have the liability to pay tax due to under the KVAT Act, 2003, where the explanatory note to the notification S.R.O.521/19 dated 07.08.2019 makes it amply clear that those who have continued to pay tax as per sub-section (1) of section 8 of the said Act shall remain outside the purview of notification S.R.O.753/2011?
C. Where notification S.R.O.753/2011 was issued in supersession of notification S.R.O.No.804/08, is the Hon'ble Appellate Tribunal justified in having placed reliance on notification S.R.O.No.804/08 to hold that interstate sales of rubber was exempted and then to hold that by virtue of rule 12A of the Kerala Value Added Tax Rules the input tax credit or special rebate in relation to the rubber sole by the petitioner interstate has to be disallowed, overlooking the proviso to S.R.O.753/2011 inserted by S.R.O.521/2019?
D. Is the Hon'ble Appellate Tribunal justified in overlooking the mandatory provisions of the 2 nd proviso to sub-section (1) and sub-section (3) of section 12 and sub-section (6) of section 11 of the Act to assume that persons making interstate sales of rubber are not entitled to input tx creit or special rebate even when tax had been collected in accordance with the provisions of section 8(1) of the CST O.T.REV.NOS.45, 51, 52, 53 & 61/2022 :: 12 ::
Act and C forms issued by the buyers outside the State, as is evident from the return filed by the petitioner? E. Is the interpretation given by the Hon'ble Appellate Tribunal to the notification S.R.O.753/2011 as amended by notification S.R.O.521/2019 correct according to the settled rules of interpretation of statutes?
6. We have heard Sri.S.Anil Kumar, the learned counsel for the petitioners in all these O.T.Revisions and Sri.V.K.Shamsudeen, the learned senior Government Pleader appearing on behalf of the respondent State.
7. On a consideration of the rival submissions, we are of the view that while the contention of the petitioners, relying on the provisions of Section 11/Section 12 of the KVAT Act, may appear persuasive at first blush, on a closer scrutiny of the statutory provisions, we find ourselves unable to accept the said contention. The exemption envisaged in Annexures-I and II notifications has to be seen in the context of the statutory provisions governing input tax credit under the KVAT Act, namely, Sections 11 and 12 therein. While de hors the said provisions, Annexures-I and II notifications may probably be seen as conferring an optional exemption in respect of the tax payable under Section 8(1) of the CST Act, in view of the specific O.T.REV.NOS.45, 51, 52, 53 & 61/2022 :: 13 ::
provisions of the 3rd proviso to Section 11(3) and the 3 rd proviso to Section 12(1) of the KVAT Act extracted above, we cannot find it in ourselves to read the exemption notifications as optional in the particular statutory context.
Since the statutory provisions under the KVAT Act restrict the availment of input tax credit to only such situations where tax is payable on outward sales and there is a prohibition against availment of input tax credit in situations where the outward inter-state sale is exempted, the issuance of the exemption notification by the State Government under Section 8(5) of the CST Act must be seen as bringing into operation the prohibition under the 3 rd proviso to Section 11(3) in respect of input tax credit and the 3 rd proviso to Section 12(1) in the case of special rebate. Thus, the question really is not whether the petitioners had an option to avail the exemption envisaged in the notifications or not; rather, the point is that by virtue of the notifications aforementioned, the inter-state sale of rubber had to be seen as exempted for the purposes of the 3 rd proviso to Section 11(3) and the 3rd proviso to Section 12(1) of the KVAT Act. The petitioners were therefore not entitled to avail input tax credit of the tax paid on purchases of rubber within the State so long as Annexures-I and II notifications were in force and operational. The amendments to the said notifications in 2019, with retrospective effect, only enable those O.T.REV.NOS.45, 51, 52, 53 & 61/2022 :: 14 ::
who had paid CST in terms of Section 8(1) of the CST Act to adjust the said payments towards the demands served on them consequent to the disallowance of the input tax credit/special rebate availed by them.
We therefore find that the impugned order of the Tribunal which grants the petitioners the limited relief aforesaid does not require modification or interdiction in our hands. These O.T.Revisions are therefore disposed by answering the questions of law raised therein against the assessees and in favour of the Revenue.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/-
DR. KAUSER EDAPPAGATH
JUDGE
prp/17/11/23
O.T.REV.NOS.45, 51,
52, 53 & 61/2022 :: 15 ::
APPENDIX OF O.T.REV.NO.45/2022
PETITIONER'S ANNEXURES:
Annexure I COPY OF NOTIFICATION GO(P) NO.159/2008/TD
DATED 31.07.2008 PUBLISHED AS SRO
NO.804/2008.
Annexure II COPY OF NOTIFICATION SRO NO.753/11 DATED
30.11.2011.
Annexure III COPY OF THE ANNUAL RETURN FILED BY THE
PETITIONER FOR TH YEAR 2012-13.
Annexure IV COPY OF THE ASSESSMENT ORDER DATED
30.10.2015 ISSUED BY THE ASST. COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE II KOZHIKODE FOR THE YEAR 2012-13.
Annexure V COPY OF ORDER DATED 24.01.2017 ISSUED BY THE DY.COMMISSIONER (APPEALS) I, KOZHIKODE. Annexure VI COPY OF THE ORDER DATED 22.09.2017 ISSUED BY THE AUTHORITY FOR CLARIFICATION UNDER SECTION 94 OF THE ACT.
Annexure VII COPY OF NOTIFICATION GO(P) NO.124/2019/TAXES DATED 07.08.2019 (SRO) NO.521/2019.
Annexure VIII COPY OF ORDER NO.TA(VAT)-70/17 DATED 15.11.2019 PASSED BY THE KERALA VALUE ADDED TAX AGRL, INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, KOZHIKODE.
Annexure IX COPY OF JUDGMENT DATED 22.11.2021 OF THIS HON'BLE COURT OT APPEAL NO.12 OF 2017.
O.T.REV.NOS.45, 51,
52, 53 & 61/2022 :: 16 ::
APPENDIX OF O.T.REV.NO.51/2022
PETITIONER'S ANNEXURES:
Annexure I COPY OF NOTIFICATION G.O. (P) NO.159/2008/TD
DATED 31-07-2008, PUBLISHED AS
SRO.NO.804/2008.
Annexure II COPY OF NOTIFICATION S.R.O. NO.753/11 DATED
30-11-2011.
Annexure III COPY OF THE ANNUAL RETURN FILED BY THE
PETITIONER FOR THE YEAR 2009-10.
Annexure IV COPY OF THE ASSESSMENT ORDER DATED 31-03-
2016 ISSUED BY THE ASST. COMMISSIONER
(ASSESSMENT), SPECIAL CIRCLE-II, KOZHIKODE FOR THE YEAR 2009-10.
Annexure V COPY OF ORDER DATED 24-01-2017 ISSUED BY THE DY. COMMISSIONER (APPEALS)-I, KOZHIKODE Annexure VI COPY OF ORDER DATED 22-08-2017 ISSUED BY THE AUTHORITY FOR CLARIFICATION UNDER SECTION 94 OF THE ACT Annexure VII COPY OF NOTIFICATION G.O. (P) NO.124/2019/TAXES DATED 7-08-2019 (S.R.O. NO.521/2019).
Annexure VIII COPY OF ORDER NO.T.A.(VAT)-67/17 DATED 15- 11-2019 PASSED BY THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, KOZHIKODE.
Annexure IX COPY JUDGMENT DATED 22.11.2021 OF THIS
HON'BLE COURT O.T APPEAL NO.12 OF 2017
O.T.REV.NOS.45, 51,
52, 53 & 61/2022 :: 17 ::
APPENDIX OF O.T.REV.NO.52/2022
PETITIONER'S ANNEXURES:
Annexure I COPY OF NOTIFICATION G.O. (P) NO.159/2008/TD
DATED 31-07-2008, PUBLISHED AS
SRO.NO.804/2008.
Annexure II COPY OF NOTIFICATION S.R.O. NO.753/11 DATED
30-11-2011.
Annexure III COPY OF THE ANNUAL RETURN FILED BY THE
PETITIONER FOR THE YEAR 2011-12.
Annexure IV COPY OF THE ASSESSMENT ORDER DATED 31-03-
2016 ISSUED BY THE ASST. COMMISSIONER
(ASSESSMENT), SPECIAL CIRCLE-II, KOZHIKODE FOR THE YEAR 2011-12 Annexure V COPY OF ORDER DATED 24-01-2017 ISSUED BY THE DY. COMMISSIONER (APPEALS)-I, KOZHIKODE Annexure VI COPY OF ORDER DATED 22-08-2017 ISSUED BY THE AUTHORITY FOR CLARIFICATION UNDER SECTION 94 OF THE ACT.
Annexure VII COPY OF NOTIFICATION G.O. (P) NO.124/2019/TAXES DATED 7-08-2019 (S.R.O. NO.521/2019).
Annexure VIII COPY OF ORDER NO.T.A.(VAT)-67/17 DATED 15- 11-2019 PASSED BY THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, KOZHIKODE.
Annexure IX COPY JUDGMENT DATED 22.11.2021 OF THIS HON'BLE COURT O.T.APPEAL NO.12 OF 2017.
O.T.REV.NOS.45, 51,
52, 53 & 61/2022 :: 18 ::
APPENDIX OF O.T.REV.NO.53/2022
PETITIONER'S ANNEXURES:
Annexure 1 COPY OF NOTIFICATION G.O. (P) NO.
159/2008/TD DATED 31-072008, PUBLISHED AS SRO.NO.804/2008.
Annexure II COPY OF NOTIFICATION S.R.O. NO.753/11 DATED 30-11-2011.
Annexure III COPY OF THE ANNUAL RETURN FILED BY THE PETITIONER FOR THE YEAR 2010-11.
Annexure IV COPY OF THE ASSESSMENT ORDER DATED 15-03- 2016 ISSUED BY THE COMMERCIAL TAX OFFICER, IV CIRCLE, KOZHIKODE FOR THE YEAR 2010-11. Annexure V COPY OF ORDER DATED 7-09-2016 ISSUED BY THE DY. COMMISSIONER (APPEALS)-I, KOZHIKODE. Annexure VI COPY OF ORDER DATED 22-08-2017 ISSUED BY THE AUTHORITY FOR CLARIFICATION UNDER SECTION 94 OF THE ACT.
Annexure VII COPY OF NOTIFICATION G.O. (P) NO.
124/2019/TAXES DATED 7-08-2019 (S.R.O. NO.521/2019).
Annexure VIII COPY OF ORDER NO. T.A.(VAT)-283/16 DATED 29- 10-2019 PASSED BY THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, KOZHIKODE.
Annexure IX COPY JUDGMENT DATED 22-11-2021 OF THIS HON'BLE COURT O.T. APPEAL NO.11 OF 2017.
O.T.REV.NOS.45, 51,
52, 53 & 61/2022 :: 19 ::
APPENDIX OF O.T.REV.NO.61/2022
PETITIONER'S ANNEXURES:
Annexure I COPY OF NOTIFICATION GO(P)159/2008/TD DATED
31.07.2008, PUBLISHED AS SRO NO. 804/2008 Annexure II COPY OF NOTIFICATION SRM NO. 753/11 DATED 30.11.2011.
Annexure III COPY OF THE ANNUAL RETURN FILED BY THE PETITIONER FOR THE YEAR 2011-2012.
Annexure IV COPY OF THE ASSSESSMENT ORDER DATED 30.04.2016 ISSUED BY THE COMMERCILA TAX OFFICER, IV CIRCLE,KOZHICODE FOR THE YEAR 2011-12.
Annexure V COPY OF ORDER DATED 07.092016 ISSUED BY THE DY. COMMISSIONEER(APPEALS)- 1, KOZHICODE Annexure VI COPY OF ORDERT DATED 22.08.207 ISSUED BY TH AUTHORITY FOR CLARIFICATION UNDER SECTUION 94 OF THE ACT Annexure VII COPY OF NOTIFICATION G.O. (P) NO.124/2019/ TAXES DATED 07.08.2019(S.R.O. NO. 521/2019) Annexure VIII COPY OF ORDER NO. T.A. (VAT)-284/16 DATED 29.10.2019 PASSED BY THE KERALA VALUE ADDED TAX/ AGRL. INCOME TAX AND SALES TAX APPLELLATE TRIBUNAL,ADDL. BENCH, KOZHIKODE. Annexure IX COPY JUDGMENT DATED 22.11.2021 OF THIS HONOURABLE COURT OT APPEAL NO:11/2017.
RESPONDENT'S ANNEXURES: NIL.
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P.S. TO JUDGE