State Of Kerala vs. K.A Jose, Kollamkulam Agencies PVT LTD.

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OT.Rev/41/2022HC KeralaGSTCNR KLHC01020643202212 October 2022Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI40 pages

AI SummaryDismissed

Facts

These revisions were filed by the State of Kerala against orders of the State Additional Bench, Kottayam, concerning a dealer, K.A. Jose (Kollamkulam Agencies Pvt Ltd.). The dealer is engaged in the business of creamed latex and rubber, making local purchases and selling rubber inter-State and intra-State. The Assessing Officer denied exemption claimed under the first notification. The Deputy Commissioner (Appeals) remanded the matter to the Assessing Authority for fresh disposal, referring to the second notification. The State appealed to the Tribunal, arguing that the Deputy Commissioner erred by considering the second notification. The Tribunal upheld the remand, finding the dealer had a choice to opt for exemption or pay tax. The State has now filed these revisions challenging the Tribunal's order.

Held

The Court held that the argument that the Assessing Officer's order must be decided solely by referring to the first notification is untenable. The Court found that the Government, for jurisdictional issues, rectified a mistake in the first notification by issuing the second notification. The effect of the second notification is to limit the exemption to sub-section (1) of Section 8 of the CST Act, and the requirement of sub-section (2) etc. should not be construed as still in force. The Court respectfully agreed with the conclusion of a learned Single Judge in *Hi-Tek Traders v. Commercial Tax Officer* (2020) 74 GSTR 486 (Ker) regarding the effect of the second notification. Regarding the choice available to the dealer, the Court noted that while the issuance of the first notification was not explicitly raised before the Tribunal, the Tribunal, considering the statutory scheme, held that the dealer has a choice. The Court found no infirmity within the scope of Section 63 of the KVAT Act. Consequently, the order of remand by the Deputy Commissioner (Appeals) and the order of the Tribunal were confirmed. The Assessing Officer was directed to consider and decide the relief prayed for by the dealer, keeping in perspective the notifications referred to.

Key Issues

1. Whether the Assessing Officer's order should be decided by referring only to the first notification, as it was in operation at the time of the order, and whether the second notification supersedes the first or if the State's jurisdiction to grant exemption under sub-section (2) of Section 8 of the CST Act is accepted by implication. (Argued by the State). The State contended that the first notification alone was in operation when the Assessing Officer passed the order dated 24.03.2010, and the second notification does not show it supersedes the first. They argued that giving the dealer a choice is illegal and the Assessing Officer's order was correct. (Argued by the Respondent/Dealer). The dealer argued that the second notification was issued by the Government to limit the exemption to sub-section (1) of Section 8 of the CST Act, rectifying a patent infirmity in the first notification. They contended that the third notification, which introduced an option for the dealer, must be considered, and the remand was justified.

Sections Cited

Section 8, Section 25(1), Section 63

AI-generated summary — verify with the full judgment below

Cause title — parties, addresses and appearances

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 12TH DAY OF OCTOBER 2022 / 20TH ASWINA, 1944 OT.REV NO. 29 OF 2022 AGAINST THE ORDER TAVAT 199/2014 OF STAT ADDITIONAL BENCH, KOTTAYAM REVISION PETITIONER/S: STATE OF KERALA, REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM, PIN - 686507 BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN RESPONDENT/S: K A JOSE, KOLLAMKULAM AGENCIES PVT LTD ANAKKAL P O, KANJIRAPPALLY, KOTTAYAM, PIN - 686507 BY ADVS. HARISANKAR V. MENON; MEERA V.MENON K.KRISHNA; SREEJITH R.NAIR ;JOY P.J. THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 12.10.2022, ALONG WITH OT.Rev.30/2022, 31/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 12TH DAY OF OCTOBER 2022 / 20TH ASWINA, 1944 OT.REV NO. 30 OF 2022 AGAINST THE ORDER TAVAT 219/2014 OF STAT ADDITIONAL BENCH, KOTTAYAM REVISION PETITIONER/S: STATE OF KERALA; REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM, PIN - 682011 BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN RESPONDENT/S: K A JOSE, KOLLAMKULAM AGENCIES PVT LTD ANAKKAL P O, KANJIRAPPALLY, KOTTAYAM, PIN - 686507 BY ADVS.HARISANKAR V. MENON; MEERA V.MENON K.KRISHNA; SREEJITH R.NAIR; JOY P.J. THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 12.10.2022, ALONG WITH OT.Rev.29/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 12TH DAY OF OCTOBER 2022 / 20TH ASWINA, 1944 OT.REV NO. 31 OF 2022 AGAINST THE ORDER TAVAT 218/2014 OF STAT ADDITIONAL BENCH, KOTTAYAM REVISION PETITIONER/S: STATE OF KERALA; REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM, PIN - 682011 BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN RESPONDENT/S: K A JOSE, KOLLAMKULAM AGENCIES PVT LTD., ANAKKAL P O, KANJIRAPPALLY, KOTTAYAM, PIN - 686507 BY ADVS.HARISANKAR V. MENON; MEERA V.MENON K.KRISHNA; SREEJITH R.NAIR; JOY P.J. THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 12.10.2022, ALONG WITH OT.Rev.29/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -4- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 12TH DAY OF OCTOBER 2022 / 20TH ASWINA, 1944 OT.REV NO. 32 OF 2022 AGAINST THE ORDER TAVAT 221/2014 OF STAT ADDITIONAL BENCH, KOTTAYAM REVISION PETITIONER/S: STATE OF KERALA; REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, PIN - 682011 BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN RESPONDENT/S: K A JOSE, KOLLAMKULAM AGENCIES PVT LTD. ANAKKAL P O, KANJIRAPPALLY, KOTTAYAM, PIN - 686507 BY ADVS. HARISANKAR V. MENON; MEERA V.MENON K.KRISHNA THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 12.10.2022, ALONG WITH OT.Rev.29/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -5- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 12TH DAY OF OCTOBER 2022 / 20TH ASWINA, 1944 OT.REV NO. 33 OF 2022 AGAINST THE ORDER TAVAT 220/2014 OF STAT ADDITIONAL BENCH, KOTTAYAM REVISION PETITIONER/S: STATE OF KERALA; REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM, PIN - 682011 BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN RESPONDENT/S: K A JOSE, KOLLAMKULAM AGENCIES PVT LTD, ANAKKAL PO, KANJIRAPPALLY, KOTTAYAM, PIN - 686507 BY ADVS.HARISANKAR V. MENON; MEERA V.MENON K.KRISHNA; SREEJITH R.NAIR; JOY P.J. THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 12.10.2022, ALONG WITH OT.Rev.29/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -6- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 12TH DAY OF OCTOBER 2022 / 20TH ASWINA, 1944 OT.REV NO. 34 OF 2022 AGAINST THE ORDER TAVAT 223/2014 OF STAT ADDITIONAL BENCH, KOTTAYAM REVISION PETITIONER/S: STATE OF KERALA; REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM, PIN - 682011 BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN RESPONDENT/S: K A JOSE, KOLLAMKULAM AGENCIES PVT LTD ANAKKAL P O, KANJIRAPPALLY, KOTTAYAM., PIN - 686507 BY ADVS.HARISANKAR V. MENON; MEERA V.MENON K.KRISHNA; P.J.JOY THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 12.10.2022, ALONG WITH OT.Rev.29/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -7- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 12TH DAY OF OCTOBER 2022 / 20TH ASWINA, 1944 OT.REV NO. 35 OF 2022 AGAINST THE ORDER TAVAT 222/2014 OF STAT ADDITIONAL BENCH, KOTTAYAM REVISION PETITIONER/S: STATE OF KERALA; REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM, PIN - 682011 BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN RESPONDENT/S: K A JOSE, KOLLAMKULAM AGENCIES PVT LTD ANAKKAL P.O, KANJIRAPPALLY, KOTTAYAM, PIN - 686507 BY ADVS.HARISANKAR V. MENON; MEERA V.MENON THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 12.10.2022, ALONG WITH OT.Rev.29/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -8- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 12TH DAY OF OCTOBER 2022 / 20TH ASWINA, 1944 OT.REV NO. 36 OF 2022 AGAINST THE ORDER TAVAT 235/2014 OF STAT ADDITIONAL BENCH, KOTTAYAM REVISION PETITIONER/S: STATE OF KERALA; REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM, PIN - 682011 BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN RESPONDENT/S: K A JOSE, KOLLAMKULAM AGENCIES PVT LTD ANAKKAL P O, KANJIRAPPALLY, KOTTAYAM, PIN - 686507 BY ADVS. HARISANKAR V. MENON; MEERA V.MENON THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 12.10.2022, ALONG WITH OT.Rev.29/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -9- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 12TH DAY OF OCTOBER 2022 / 20TH ASWINA, 1944 OT.REV NO. 37 OF 2022 AGAINST THE ORDER TAVAT 237/2014 OF STAT ADDITIONAL BENCH, KOTTAYAM REVISION PETITIONER/S: STATE OF KERALA; REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE AND GOODS AND SERVICE TAX ERNAKULAM., PIN - 682011 BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN RESPONDENT/S: K.A JOSE, KOLLAMKULAM AGENCIES PVT LTD. ANAKKAL P O, KANJIRAPPALLY, KOTTAYAM, PIN - 686507 BY ADVS.HARISANKAR V. MENON; MEERA V.MENON THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 12.10.2022, ALONG WITH OT.Rev.29/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -10- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 12TH DAY OF OCTOBER 2022 / 20TH ASWINA, 1944 OT.REV NO. 38 OF 2022 AGAINST THE ORDER TAVAT 240/2014 OF STAT ADDITIONAL BENCH, KOTTAYAM REVISION PETITIONER/S: STATE OF KERALA; REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM, PIN - 682011 BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN RESPONDENT/S: K.A JOSE, KOLLAMKULAM AGENCIES PVT LTD ANAKKAL PO, KANJIRAPPALLY, KOTTAYAM, PIN - 686507 BY ADVS. HARISANKAR V. MENON; MEERA V.MENON K.KRISHNA; P.J.JOY THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 12.10.2022, ALONG WITH OT.Rev.29/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -11- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 12TH DAY OF OCTOBER 2022 / 20TH ASWINA, 1944 OT.REV NO. 39 OF 2022 AGAINST THE ORDER TAVAT 238/2014 OF STAT ADDITIONAL BENCH, KOTTAYAM REVISION PETITIONER/S: STATE OF KERALA; REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX(LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM, PIN - 682011 BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN RESPONDENT/S: K.A JOSE, KOLLAMKULAM AGENCIES PVT LTD. ANAKKAL P O, KANJIRAPPALLY, KOTTAYAM., PIN - 686507 BY ADVS. HARISANKAR V. MENON; MEERA V.MENON THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 12.10.2022, ALONG WITH OT.Rev.29/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -12- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 12TH DAY OF OCTOBER 2022 / 20TH ASWINA, 1944 OT.REV NO. 40 OF 2022 AGAINST THE ORDER TAVAT 236/2014 OF STAT ADDITIONAL BENCH, KOTTAYAM REVISION PETITIONER/S: STATE OF KERALA; REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM, PIN - 686507 BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN RESPONDENT/S: K.A JOSE, KOLLAMKULAM AGENCIES PVT LTD. ANAKKAL P O, KANJIRAPPALLY, KOLLAM, PIN - 686507 BY ADVS. HARISANKAR V. MENON; K.KRISHNA MEERA V.MENON; P.J.JOY THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 12.10.2022, ALONG WITH OT.Rev.29/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -13- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 12TH DAY OF OCTOBER 2022 / 20TH ASWINA, 1944 OT.REV NO. 41 OF 2022 AGAINST THE ORDER TAVAT 241/2014 OF STAT ADDITIONAL BENCH, KOTTAYAM REVISION PETITIONER/S: STATE OF KERALA; REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM, PIN - 682011 BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN RESPONDENT/S: K.A JOSE, KOLLAMKULAM AGENCIES PVT LTD. ANAKKAL P.O, KANJIRAPPALLY, KOTTAYAM, PIN - 686507 BY ADVS.HARISANKAR V. MENON; MEERA V.MENON K.KRISHNA; P.J.JOY THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 12.10.2022, ALONG WITH OT.Rev.29/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -14- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 12TH DAY OF OCTOBER 2022 / 20TH ASWINA, 1944 OT.REV NO. 42 OF 2022 AGAINST THE ORDER TAVAT 242/2014 OF STAT ADDITIONAL BENCH, KOTTAYAM REVISION PETITIONER/S: STATE OF KERALA; REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE STATE GOODS AND SERVICE TAX, ERNAKULAM., PIN - 682011 BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN RESPONDENT/S: K.A JOSE, KOLLAMKULAM AGENCIES PVT LTD ANAKKAL P.O, KANJIRAPPALLY, KOTTAYAM, PIN - 686507 BY ADVS.HARISANKAR V. MENON; MEERA V.MENON THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 12.10.2022, ALONG WITH OT.Rev.29/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -15- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 12TH DAY OF OCTOBER 2022 / 20TH ASWINA, 1944 OT.REV NO. 43 OF 2022 AGAINST THE ORDER TAVAT 243/2014 OF STAT ADDITIONAL BENCH, KOTTAYAM REVISION PETITIONER/S: STATE OF KERALA; REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM, PIN - 682011 BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN RESPONDENT/S: K A JOSE, KOLLAMKULAM AGENCIES PVT LTD ANAKKAL PO, KANJIRAPPALLY, KOTTAYAM, PIN - 686507 BY ADVS.HARISANKAR V. MENON; K.KRISHNA P.J.JOY; MEERA V.MENON THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 12.10.2022, ALONG WITH OT.Rev.29/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -16- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 12TH DAY OF OCTOBER 2022 / 20TH ASWINA, 1944 OT.REV NO. 44 OF 2022 AGAINST THE ORDER TAVAT 239/2014 OF STAT ADDITIONAL BENCH, KOTTAYAM REVISION PETITIONER/S: STATE OF KERALA; REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM, PIN - 682011 BY SR GOVERNMENT PLEADER V K SHAMSUDHEEN RESPONDENT/S: K.A JOSE, KOLLAMKULAM AGENCIES PVT LTD ANAKKAL P.O, KANJIRAPPALLY, KOTTAYAM, PIN - 686507 BY ADVS. HARISANKAR V. MENON; MEERA V.MENON; K.KRISHNA R.SREEJITH; JOY P.J. THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 12.10.2022, ALONG WITH OT.Rev.29/2022 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -17-

O R D E R [OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022]

S.V. Bhatti, J.

Heard Mr V K Shamsudheen, learned Senior Government Pleader, and Mr Harisankar V Menon, learned Advocate, for parties.

Appellant/State in TA (VAT) Nos.199, 218, 219, 220, 221, 222, 223, 235, 235, 236, 237, 238, 239, 240, 241, 242 & 243/2014 is the revision petitioners. K A Jose, Kottayam/dealer is the respondent.

1 The Government in the purported exercise of powers conferred by sub-section (5) of Section 8 of the CST Act 1956 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022

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issued the following notifications:

G.O.(P) No.159/2008/TD dated 31.07.2008

G.O.(P) No.181/2011/TD dated 30.11.2011

G.O. (P) No.124/2019/Taxes dated 07.08.2019 For clarity, the notifications are referred to as first, second, and third notifications, respectively. Through the first notification, the Government exempted the tax payable under sub-section (1) or (2) of Section 8 on the turnover of sale of natural rubber coming under Entry 134 of List A to the Third Schedule of the KVAT Act 2003 and tread rubber [HSN 4006.10.00] in the course of inter-State trade or commerce subject to the condition that the said products have suffered tax under the KVAT Act 2003. Through the second notification, the Government exempted payment of tax under sub-section (1) of Section 8 of the CST Act on the fulfilment of the requirements stated in sub-section (4)

36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022

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of the said Act. In other words, the situation covered by the first notification is with reference to sub-sections (1) and (2), whereas the second notification restricted the exemption to the contingencies covered by sub-section (1) of Section 8. The third notification introduced an amendment providing for optional payment of tax under the CST Act.

3 Now, let us revert to the circumstances in the revisions on hand. We take note of the circumstances referred by the Tribunal in the common order under revision, viz. that the dealer is engaged in the business of creamed latex and rubber. The dealer was making local purchases of rubber, both from registered and unregistered dealers. The dealer was selling the rubber inter-State and intra-State. Insofar as the inter-State sale is concerned, the first notification granted exemption from payment of CST. The Assessing Officer in the 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022

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order made under Section 25(1) of the KVAT Act denied the exemption claimed under the first notification. The dealer appealed before the Deputy Commissioner (Appeals), and, for our purpose, it would be sufficient to note that the Deputy Commissioner (Appeals), by referring to the second notification, remanded the matter to the Assessing Authority for disposal afresh. The State filed appeals before the Tribunal by contending that the Deputy Commissioner (Appeals) fell in error by calling upon the Assessing Officer to take note of the second notification noted above.

4 The Tribunal, after considering the sequence of granting exemptions and withdrawing the exemption granted, held that the remand by the Deputy Commissioner (Appeals) is tenable. As part of its consideration, the Tribunal observed that the dealer has the choice to opt for the exemption or pay the 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022

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tax otherwise payable in this behalf. Hence, the revisions at the instance of the State.

Mr V K Shamsudheen argues that the dealer, in the case on hand, is gaining a double advantage and when the order dated 24.03.2010 was made by the Assessing Officer the first notification alone was in operation. The second notification does not show that the first notification is superseded by the second notification. Giving choice to the dealer is illegal and the order dated 24.03.2010 is correct.

Mr Harisankar V Menon argues that the second notification is issued by the Government limiting the exemption available to sub-section (1) of Section 8 of the CST Act. The patent infirmity in the first notification is realized by the Government and the second notification was issued. Considering the juri iction and competence of the 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022

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Government, the Government, in its wi om, has limited the operation to sub-section (1) of Section 8 of the CST Act. Therefore, for all purposes, an issue arising under the first notification shall be considered, and the dispute decided by giving due effect to the exemption limited by the second notification. The third notification, wherein a proviso was incorporated. i.e., giving the option to the dealer. This has to be examined in deciding the dispute; the remand is justified from any point of view. He prays for dismissing the revisions.

We have taken note of the contentions raised by the counsel appearing for the parties and perused the record.

1 The first illegality pointed out is that the order of the Assessing Officer must be considered and decided by referring to contemporaneous expressions used in the first notification. In other words, the notification has to be literally applied, and 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022

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orders, as are deemed fit, passed by the Assessing Officer. We are afraid the said argument is untenable because the Government, for juri ictional issues, rectified the mistake that has crept in the first notification. With the issuance of the second notification, for all purposes, the requirement of sub- section (2) etc, shall not be construed as still in force. The argument of the Government, if accepted, the State’s juri iction to grant exemption to Sub-section (2) is also accepted. The effect of the second notification is considered by a learned Single Judge in Hi-Tek Traders v. Commercial Tax Officer1, and we are in respectful agreement with the conclusion of the learned Single Judge in Hi-Tek Traders case. On the choice available to the dealer, we notice that though the issuance of the first notification was not pointed out before the Tribunal,

1 (2020) 74 GSTR 486 (Ker)

36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022

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the Tribunal, upon consideration of the statutory scheme, held that the dealer has a choice. In our considered view, from the above discussion, no infirmity is made out within the scope of Section 63 of the KVAT Act. The order of remand by the Deputy Commissioner (Appeals) and the order of the Tribunal are confirmed. The Assessing Officer considers and decides the relief prayed for by the dealer, by keeping in perspective the notifications referred to above. Revisions fail. Dismissed. No order as to Costs. S.V.BHATTI JUDGE BASANT BALAJI JUDGE jjj 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022

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Appendix — schedule of exhibits

APPENDIX OF OT.REV 30/2022 PETITIONER ANNEXURES Annexure 1 A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE COMMERCIAL TAX OFFICER, PONKUNNAM DATED 14.01.2009 Annexure 2 A TRUE COPY OF THE COMMON ORDER PASSED BY THE FIRST APPELLATE AUTHORITY IN KVAT NO.2504/2011 & CONNECTED CASES DATED 17.05.2013 Annexure 3 A TRUE COPY OF THE COMMON ORDER PASSD BY THE APPELLATE TRIBUNAL IN TA (VAT) NO199/2014 AND CONNECTED CASES DATED 18.03.2021 OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -26- APPENDIX OF OT.REV 31/2022 PETITIONER ANNEXURES Annexure 1 A TRUE COPY OF THE ASSESMENT ORDER PASSED BY THE COMMERCIAL TAX OFFICER, PONKUNNAM DATED 14.01.2009 Annexure 2 A TRUE COPY OF THE COMMON ORDER PASSED BY THE FIRST APPELLATE AUTHORITY IN KVAT NO. 2504/2011 & CONNECTED CASES DATED 17.05.2013 Annexure 3 A TRUE COPY OF THE COMMON ORDER PASSED BY THE APPELLATE TRIBUNAL IN TA(VAT) NOS.199/2014 AND CONNECTED CASES DATED 18.03.2021 OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -27- APPENDIX OF OT.REV 32/2022 PETITIONER ANNEXURES Annexure 1 A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE COMMERCIAL TAX OFFICER, PONKUNNAM DATED 14.01.2009 Annexure 2 A TRUE COPY OF THE COMMON ORDER PASSED BY THE FIRST APPELLATE AUTHORITY IN KVAT NO. 2504/2011 & CONNECTED CASES DATED 17.05.2013 Annexure 3 A TRUE COPY OF THE COMMON ORDER PASSED BY THE APPELLATE TRIBUNAL IN TA(VAT) NOS.199/2014 AND CONNECTED CASES DATED 18.03.2021 OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -28- APPENDIX OF OT.REV 33/2022 PETITIONER ANNEXURES Annexure 1 A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE COMMERCIAL TAX OFFICER, PONKUNNAM DATED 14.01.2009 Annexure 2 A TRUE COPY OF THE COMMON ORDER PASSED BY THE FIRST APPELLATE AUTHORITY IN KVAT NO.2504/2011 & CONNECTED CASES DATED 17.05.2013 Annexure 3 A TRUE COPY OF THE COMMON ORDER PASSED BY THE APPELLATE TRIBUNAL IN TA (VAT) NOS.199/2014 AND CONNECTED CASES DATED 18.03.2021 OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -29- APPENDIX OF OT.REV 34/2022 PETITIONER ANNEXURES Annexure 1 A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE COMMERCIAL TAX OFFICER, PONKUNNAM DATED 16.04.2012 Annexure 2 A TRUE COPY OF THE COMMON ORDER PASSED BY THE FIRST APPELLATE AUTHORITY IN KVAT NO. 2504/2011 AND CONNECTED CASES DATED 17.05.2013 Annexure 3 A TRUE COPY OF THE COMMON ORDER PASSED BY THE APPELLATE TRIBUNAL IN TA (VAT) NO.199/2014 AND CONNECTED CASES DATED 18.03.2021 OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -30- APPENDIX OF OT.REV 35/2022 PETITIONER ANNEXURES Annexure 1 A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE COMMERCIAL TAX OFFICER, PONKUNNAM DATED 16.04.2012 Annexure 2 A TRUE COPY OF THE COMMON ORDER PASSED BY THE FIRST APPELLATE AUTHORITY IN KVAT NO.2504/2011 & CONNECTED CASES DATED 17.05.2013 Annexure 3 A TRUE COPY OF THE COMMON ORDER PASSED BY THE APPELLATE TRIBUNAL IN TA (VAT) NO.222/2014 AND CONNECTED CASES DATED 18.03.2021 OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -31- APPENDIX OF OT.REV 36/2022 PETITIONER ANNEXURES Annexure 1 A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE COMMERCIAL TAX OFFICER, PONKUNNAM DATED 17.03.2012 FOR THE YEAR 2009-10 Annexure 2 A TRUE COPY OF THE ORDER PASSED BY THE FIRST APPELLATE AUTHORITY IN KVAT NO.2148/2012 DATED 18.05.2013 Annexure 3 A TRUE COPY OF THE COMMON ORDER PASSED BY THE APPELLATE TRIBUNAL IN TA (VAT) NOS.199/2014 AND CONNECTED CASES DATED 18.03.2021 OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -32- APPENDIX OF OT.REV 37/2022 PETITIONER ANNEXURES Annexure 1 A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE COMMERCIAL TAX OFFICER PONKUNNAM DATED 07.04.2012 FOR THE MONTH OF MAY, 2011 Annexure 2 A TRUE COPY OF THE ORDER PASSED BY THE FIRST APPELLATE AUTHORITY IN KVAT NO.2149/2012 DATED 18.05.2013 Annexure 3 A TRUE COPY OF THE COMMON ORDER PASSED BY THE APPELLATE TRIBUNAL IN TA(VAT) NO.S 199/2014 AND CONNECTED CASES DATED 18.03.2021 OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -33- APPENDIX OF OT.REV 38/2022 PETITIONER ANNEXURES Annexure 1 A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE COMMERCIAL TAX OFFICER, PONKUNNAM DATED 07.04.2012 FOR THE MONTH OF JULY, 2011 Annexure 2 A TRUE COPY OF THE ORDER PASSED BY THE FIRST APPELLATE AUTHORITY IN KVAT NO. 2149/2012 AND CONNECTED CASES DATED 18.05.2013 Annexure 3 A TRUE COPY OF THE COMMON ORDER PASSED BY THE APPELLATE TRIBUNAL IN TA (VAT) NOS.199/2014 AND CONNECTED CASES DATED 18.03.2021 OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -34- APPENDIX OF OT.REV 39/2022 PETITIONER ANNEXURES Annexure 1 A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE COMMERCIAL TAX OFFICER, PONKUNNAM DATED 07-04-2012 FOR THE MONTH OF JUNE, 2011 Annexure 2 A TRUE COPY OF THE ORDER PASSED BY THE FIRST APPELLATE AUTHORITY IN KVAT NO.2149/2012 AND CONNECTED CASES DATED 18.05.2013 Annexure 3 A TRUE COPY OF THE COMMON ORDER PASSED BY THE APPELLATE TRIBUNAL IN TA(VAT) NO.S.199/2014 AND CONNECTED CASES DATED 18.03.2021 OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -35- APPENDIX OF OT.REV 40/2022 PETITIONER ANNEXURES Annexure 1 A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE COMMERCIAL TAX OFFICER, PONKUNNAM DATED 03.04.2012 FOR THE YEAR 2010-11 Annexure 2 A TRUE COPY OF THE ORDER PASSED BY THE FIRST APPELLATE AUTHORITY IN KVAT NO. 2156/2012 DATED 18.05.2013 Annexure 3 A TRUE COPY OF THE COMMON ORDER PASSED BY THE APPELLATE TRIBUNAL IN TA (VAT) NOS. 199/2014 AND CONNECTED CASES DATED 18.03.2021 OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -36- APPENDIX OF OT.REV 41/2022 PETITIONER ANNEXURES Annexure 1 A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE COMMERCIAL TAX OFFICER, PONKUNNAM DATED 07.04.2012 FOR THE MONTH OF SEPTEMBER, 2011 Annexure 2 A TRUE COPY OF THE ORDER PASSED BY THE FIRST APPELLATE AUTHORITY IN KVAT NO. 2149/2012 AND CONNECTED CASES DATED 18.05.2013 Annexure 3 A TRUE COPY OF THE COMMON ORDER PASSED BY THE APPELLATE TRIBUNAL IN TA(VAT) NOS.199/2014 AND CONNECTED CASES DATED 18.03.2021 OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -37- APPENDIX OF OT.REV 42/2022 PETITIONER ANNEXURES Annexure 1 A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE COMMERCIAL TAX OFFICER, PONKUNNAM DATED 07.04.2012 FOR THE MONTH OF OCTOBER, 2011 Annexure 2 A TRUE COPY OF THE ORDER PASSED BY THE FIRST APPELLATE AUTHORITY IN KVAT NO.2149/2012 AND CONNECTED CASES DATED 18.05.2013 Annexure 3 A TRUE COPY OF THE COMMON ORDER PASSED BY THE APPELLATE TRIBUNAL IN TA(VAT)NOS.199/2014 AND CONNECTED CASES DATED 18.03.2021 OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -38- APPENDIX OF OT.REV 43/2022 PETITIONER ANNEXURES Annexure 1 A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE COMMERCIAL TAX OFFICER, PONKUNNAM DATED 07.04.2012 FOR THE MONTH OF NOVEMBER, 2011 Annexure 2 A TRUE COPY OF THE ORDER PASSED BY THE FIRST APPELLATE AUTHORITY IN KVAT NO.2149/2012 AND CONNECTED CASES DATED 18.05.2013 Annexure 3 A TRUE COPY OF THE COMMON ORDER PASSED BY THE APPELLATE TRIBUNAL IN TA(VAT) NOS.199/2014 AND CONNECTED CASES DATED 18.03.2021 OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -39- APPENDIX OF OT.REV 44/2022 PETITIONER ANNEXURES Annexure 1 A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE COMMERCIAL TAX OFFICER, PONKUNNAM DATED 07.04.2012 FOR THE MONTH OF JULY, 2011 Annexure 2 A TRUE COPY OF THE ORDER PASSED BY THE FIRST APPELLATE AUTHORITY IN KVAT NO. 2149/2012 AND CONNECTED CASES DATED 18.05.2013 Annexure 3 A TRUE COPY OF THE COMMON ORDER PASSED BY THE APPELLATE TRIBUNAL IN TA(VAT) NOS.199/2014 AND CONNECTED CASES DATED 18.03.2021 OT.Rev Nos.29/2022, 30/2022, 31/2022, 32/2022, 33/2022, 34/2022, 35/2022, 36/2022, 37/2022, 38/2022, 39/2022, 40/2022, 41/2022, 42/2022, 43/2022, 44/2022 -40- APPENDIX OF OT.REV 29/2022 PETITIONER ANNEXURES Annexure 1 A TRUE COPY OF THE ORDER PASSED BY THE COMMERCIAL TAX OFFICER, PONKUNNAM DATED 24.03.2010 Annexure 2 A TRUE COPY OF THE ORDER PASSED BY THE FIRST APPELLATE AUTHORITY IN KVAT NO.2563/2011 DATED 19.12.2021 Annexure 3 ORIGINAL COPY OF THE COMMON ORDER PASSED BY THE APPELLATE TRIBUNAL IN TA (VAT) NO. 199/2014 AND CONNECTED CASES DATED 18.03.2021

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.