Kerala High Court
Seventh Day Adventist Hospital vs The Commercial Tax Officer on 18 March, 2020
Bench: A.M.Shaffique, P Gopinath
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
&
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 18TH DAY OF MARCH 2020 / 28TH PHALGUNA, 1941
OT.Rev.No.26 OF 2016
AGAINST THE ORDER IN TAVAT 1407/2013 DATED 25-07-2015 OF VALUE
ADDED TAX APPELLATE TRIBUNAL,ADDITIONAL BENCH,PALAKKAD
REVISION PETITIONER:
SEVENTH DAY ADVENTIST HOSPITAL
KANNIAMPURAM, OTTAPALAM, PALAKKAD, KERALA,
REPRESENTED BY THE BUSINESS MANAGER EDWARD SUNDAR
RAJ.
BY ADVS.
SRI.SHINU J.PILLAI
SMT.SIBY.P.JOSE
SMT.S.SUJA
SMT.SHADHIYA ELIZABETH GEORGE
RESPONDENT:
THE COMMERCIAL TAX OFFICER
OTTAPALAM, PALAKKAD, KERALA.
OTHER PRESENT:
SRI. MUHAMMED RAFIQ SR GP
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON
18.03.2020, ALONG WITH OT.Rev.27/2016, THE COURT ON THE SAME DAY
PASSED THE FOLLOWING:
OT Rev.Nos.26/2016 &27/2016 2
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
&
THE HONOURABLE MR. JUSTICE GOPINATH P.
WEDNESDAY, THE 18TH DAY OF MARCH 2020 / 28TH PHALGUNA, 1941
OT.Rev.No.27 OF 2016
AGAINST THE ORDER IN TAVAT 1406/2013 DATED 25-07-2015 OF VALUE
ADDED TAX APPELLATE TRIBUNAL,ADDITIONAL BENCH,PKD
REVISION PETITIONER:
SEVENTH DAY ADVENTIST HOSPITAL
KANNIAMPURAM, OTTAPALAM, PALAKKAD, KERALA,
REPRESENTED BY THE BUSINESS MANAGER EDWARD SUNDAR
RAJ.
BY ADVS.
SRI.SHINU J.PILLAI
SMT.SIBY.P.JOSE
SMT.S.SUJA
SMT.SHADHIYA ELIZABETH GEORGE
RESPONDENT:
THE COMMERCIAL TAX OFFICER
OTTAPALAM, PALAKKAD, KERALA.678 001.
SRI. MUHAMMED RAFIQ SR GP
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON
18.03.2020, ALONG WITH OT.Rev.26/2016, THE COURT ON THE SAME DAY
PASSED THE FOLLOWING:
OT Rev.Nos.26/2016 &27/2016 3
ORDER
OT.Rev.26/2016 & OT.Rev.27/2016 Dated this the 18th day of March 2020 Shaffique,J.
The learned Special Government Pleader appearing for the respondent fairly submits that the issues projected in the above Tax Revision cases are covered by the Full Bench judgment of this Court in Sanjose Parish Hospital v. Commercial Tax Officer [2019 (1) KLT 336 (FB)]. In respect of certain consumables, the Division Bench of this Court, after following the Full Bench judgment, had rendered a judgment in W.P.(C)No.14047/2018 dated 26.2.2019 (M/s.Iqraa International Hospital and Research Centre v. State Tax Officer).
OT Rev.Nos.26/2016 &27/2016 4
Having regard to the law laid down in the aforesaid judgments, we set aside the orders passed by the Appellate Tribunal and allow the revision petitions.
The revision petitions stand allowed.
Sd/-
A.M.SHAFFIQUE JUDGE Sd/-
GOPINATH P. JUDGE acd OT Rev.Nos.26/2016 &27/2016 5 APPENDIX OF OT.Rev 26/2016 PETITIONER'S/S EXHIBITS:
ANNEXURE A A TRUE COPY OF THE ORDER DATED 01/06/1999.
ANNEXURE B A TRUE COPY OF THE NOTICE DATED 19/07/2012.
ANNEXURE C A TRUE COPY OF THE REPLY DATED 22/08/2012.
ANNEXURE D A TRUE COPY OF THE ORDER NO.
32091087892 DATED 20/09/2012. ANNEXURE E A TRUE COPY OF THE KVAT APPEAL NO. 648/2012 DATED 15/10/2012. ANNEXURE F A TRUE COPY OF THE ORDER DATED 01.08.2013 IN KVAT APPEAL NO.
648/2012.
ANNEXURE G A TRUE COPY OF THE APPEAL NO.
TA(VAT) 1407/2013.
ANNEXURE H A TRUE COPY OF THE CIRCULAR NO.
32/2014 DATED 09/12/2014. ANNEXURE I A TRUE COPY OF THE CERTIFICATE 11/09/2015.
ANNEXURE J ORIGINAL ORDER DATED 25.07.2015 IN TA(VAT) 1407/2013.
OT Rev.Nos.26/2016 &27/2016 6APPENDIX OF OT.Rev 27/2016 PETITIONER'S/S EXHIBITS:
ANNEXURE A A TRUE COPY OF THE ORDER DATED 01/06/1999. ANNEXURE B A TRUE COPY OF THE NOTICE DATED 20/09/2012. ANNEXURE C A TRUE COPY OF THE ORDER NO. 32091087892 DATED 18/10/2012.
ANNEXURE D A TRUE COPY OF THE KVAT APPEAL NO. 712/2012 FILED BEFORE THE DEPUTY COMMISSIONER (APPEALS).
ANNEXURE E A TRUE COPY OF THE ORDER DATED 01.08.2013 IN KVAT APPEAL NO. 712/2012. ANNEXURE F A TRUE COPY OF THE APPEAL NO. TA(VAT) 1406/2013.
ANNEXURE G A TRUE COPY OF THE CIRCULAR NO. 32/2014 DATED 09/12/2014.
ANNEXURE H A COPY OF THE CERTIFICATE DATED 11/09/2015. ANNEXURE I ORIGINAL ORDER DATED 25.07.2015 IN TA(VAT) 1406/2013.