State Of Kerala vs. P.V.S. Hospital (P) LTD.
Original PDF →[O.T. Rev.Nos. 60/2020, 75/2020 and 76/2020] (Dated this the 24th day of June, 2020) K.Vinod Chandran, J The revisions raise the very same issue of exigiblity to tax of the purchase and sale of Oxygen and Nitrous Oxide by the assessee, a hospital. Admittedly the purchase was for the purpose of medical emergencies and the sale was also on prescription of the medical practitioner to the patients for therapeutic purposes. The issue stands covered by a judgment of the Full Bench of this Court reported in Sanjose Parish Hospital (M/s.) and Others v. Commercial Tax Officer and Others [2019 (1) KHC 377 (FB)].
The contention of the learned Senior Government Pleader is that there is a Special Leave Petition filed before the Hon'ble Supreme Court in which, however, no stay has been granted admittedly. In the above circumstances, we do not think that the revisions need be kept pending and we follow the decision of the Full Bench to set aside the orders
O.T. Rev.No.60/2020 and con.cases ::5:: passed by the Tribunal and answering the questions in favour of the assessee and against the revenue.
In the matter of assessments for three separate years, raised in O.T.Rev.Nos.60, 75 and 76 of 2020 respectively from T.A.(VAT) Nos.1402, 1404 and 1405 of 2018 of the Appellate Tribunal Additional Bench Kozhikode; the revisions are rejected with the reservation that if the Hon'ble Supreme Court reverses the aforesaid Full Bench judgment, then necessarily the assessee would also be subject to that and the State would be entitled to make demand on the basis of the assessment orders now set aside as modified by the first appellate authority, if any such modification is made. Ordered accordingly. Parties are left to suffer their respective costs. K.VINOD CHANDRAN, Judge T.R RAVI, Judge jma
O.T. Rev.No.60/2020 and con.cases ::6:: APPENDIX OF OT.Rev 60/2020 PETITIONER'S EXHIBITS: ANNEXURE A AOF ASSESSMENT ORDER UNDER SECTION 25(1) OF KVAT ACT DATED 30.12.2017 BEARING NO.32110832114/2011- 12 PASSED BY THE STATE TAX OFFICER, THIRD CIRCLE, COMMERCIAL TAXES, CALICUT ANNEXURE B AOF THE COMMON ORDER DATED 31.05.2018 OF KVATA NO.162/2018 ANNEXURE C CERTIFIED COPY OF THE COMMON ORDER OF THE TRIBUNAL IN TA.(VAT) NO.1402/2018 DATED 19.08.2019
O.T. Rev.No.60/2020 and con.cases ::7:: APPENDIX OF OT.Rev 75/2020 PETITIONER'S EXHIBITS: ANNEXURE A AOF ASSESSMENT ORDER UNDER SECTION 25(1) OF KVAT ACT DATED 03/01/2018 BEARING NO.32110832114/2013- 14 PASSED BY THE STATE TAX OFFICER, THIRD CIRCLE, COMMERCIAL TAXES, KOZHIKODE. ANNEXURE B AOF THE COMMON ORDER DATED 31/05/2018 IN KVATA NO.164 OF 2018. ANNEXURE C CERTIFIED COPY OF THE COMMON ORDER OF THE TRIBUNAL IN T.A.(VAT) NO.1404 OF 2018 DATED 19/08/2019. O.T. Rev.No.60/2020 and con.cases ::8:: APPENDIX OF OT.Rev 76/2020 PETITIONER'S EXHIBITS: ANNEXURE A AOF THE ASSESSMENT ORDER UNDER SECTION 25(1) OF KVAT ACT DATED 03.01.2018 BEARING NO. 32110832114/2014-15 PASSED BY THE STATE TAX OFFICER, THIRD CIRCLE, COMMERCIAL TAXES, KOZHIKODE. ANNEXURE B AOF THE COMMON ORDER DATED 31.05.2018 IN KVATA NO. 15/2018 ANNEXURE COF THE COMMON ORDER OF THE TRIBUNAL IN TA(VAT) NO. 1405/2018 DATED 19.08.2019.
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.