REPRESENTED BY SECRETARY,TAXES DEPARTMENT,
SECRETARIAT,THIRUVANANTHAPURAM 695 001
2 ASSISTANT COMMISSIONER (KVAT)
SPECIAL CIRCLE, DEPARTMENT OF COMMERCIAL TAXES,
KOTTAYAM ... Kerala Value Added Tax Act
[hereinafter referred to as the " KVAT Act "]. It is the common case
in all these writ petitions that
under
the provisions of the Karnataka Value Added Tax Act,
2003 (' KVAT Act ' for short) dealing in the business of
trading in bags ... accordance with the provisions of Section 10(2) of the
-3-
KVAT Act and after deducting the same from the output
tax payable, discharged
DEPARTMENT OF COMMERCIAL
TAXES, ERNAKULAM - 682 011.
3. COMMERCIAL TAX OFFICER ,
KVAT CIRCLE III, ERNAKULAM, OFFICE OF THE COMMERCIAL TAX OFFICER,
KVAT CIRCLE III, CLAS ... FIROZ
RESPONDENTS :
1. THE COMMERCIAL TAX OFFICER
KVAT CIRCLE-II, KALAMASSERY-683 104.
2. THE STATE OF KERALA
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT
Karnataka Value Added Tax Act ,
-3-
2003 (hereinafter referred to as ' KVAT Act, 2003 ') and is
engaged in the execution of work contracts ... composition scheme as per the provisions of Section 15 of
the KVAT Act, 2003.
4. It is further submitted that the petitioner had
entered into
PRAYING TO
DECLARE INTERPRETING THE PROVISIONS OF SECTION 10(3)
OF THE KVAT ACT IN SUCH A MANNER SO AS TO PERMIT
AVAILMENT OF INPUT ... MADE IN THE RETURNS
OF TURNOVER FILED UNDER SECTION 35 OF THE KVAT ACT,
IN SO FAR AS PETITIONER IS CONCERNED
COMMISSIONER (INT.), DEPARTMENT OF COMMERCIAL
TAXES, ERNAKULAM - 682 011.
COMMERCIAL TAX OFFICER ,
KVAT CIRCLE III, ERNAKULAM, OFFICE OF THE COMMERCIAL TAX OFFICER,
KVAT CIRCLE ... FIROZ
RESPONDENTS:
1. THE COMMERCIAL TAX OFFICER
KVAT CIRCLE-II, KALAMASSERY-683 104.
2. THE STATE OF KERALA
REPRESENTED BY THE SECRETARY TO THE GOVERNMENT
under the provisions of the Karnataka Value Added Tax
Act, 2003 (' KVAT Act ' for short) and Central Sales ... short). The re-assessment under
Section 39(1) of the KVAT Act was carried out for the
relevant tax periods and the same was concluded
introduction of the Kerala Value Added Tax
Act, 2003 [for brevity " KVAT Act "]. This is insofar as The
KVAT Act providing ... filed in the proper form with the
prescribed documents. Hence, under the KVAT Act , there is
only provision for a re-assessment under Section
introduction of the Kerala Value Added Tax
Act, 2003 [for brevity " KVAT Act "]. This is insofar as The
KVAT Act providing ... filed in the proper form with the
prescribed documents. Hence, under the KVAT Act , there is
only provision for a re-assessment under Section
Kerala Value Added Tax Act (hereinafter
referred to as 'the KVAT Act '), which component was paid by his
vendor at the time ... press to the petitioner. In
accordance with Section 11 (2 ) of the KVAT Act , the petitioner
preferred an application before the assessing authority seeking
permission
