Full Judgment
-1-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 29TH DAY OF JULY 2022 / 7TH SRAVANA, 1944 WP(C) NO. 5467 OF 2017 PETITIONER/S: MEMANA AGENCIES, CHERTHALA NADAKKAVU ROAD, CHERTHALA REPRESENTED BY ITS PROPRIETOR, D.P.RAMESH. BY ADVS.SRI.K.SRIKUMAR (SR.) SRI.P.R.AJITHKUMAR, KUM.ANAGHA LAKSHMY RAMAN SRI.K.J.CHERRI BABU, SRI.K.MANOJ CHANDRAN SRI.S.A.MANSOOR PATTANAM, SRI.P.V.THOMAS RESPONDENT/S: 1 THE COMMERCIAL TAX OFFICER DEPARTMENT OF COMMERCIAL TAXES, CHERTHALA, ALAPPUZHA DISTRICT - 688 524.
2 THE INSPECTING ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA - 688 524. 3 THE DEPUTY COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA - 688 524. -2- 4 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM - 695 001 5 THE SECRETARY TO GOVERNMENT FINANCE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. 6 THE ACCOUNTANT GENERAL OFFICE OF THE ACCOUNTANT GENERAL, M.G.ROAD, THIRUVANANTHAPURAM - 695 001. BY SPL GOVERNMENT PLEADER (TAXES) MR MOHAMMED RAFIQ
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.07.2022, ALONG WITH OT.Rev.124/2013, 111/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -3-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 29TH DAY OF JULY 2022 / 7TH SRAVANA, 1944 OT.REV NO. 124 OF 2013 AGAINST THE ORDER TAVAT 277/2013 OF VALUE ADDED TAX APPELLATE TRIBUNAL,ADDITIONAL BENCH,PKD
REVISION PETITIONER/S: SMT.SHEEBA JOSEPH PROPRIETRIX, M/S. LEO AGENCIES, PALLIKUNNU KANNUR-670 004. BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.BOBY M.SEKHAR, SMT.DIVYA RAVINDRAN SRI.V.P.NARAYANAN RESPONDENT/S: STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY TO GOVERNMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY SPL GOVERNMENT PLEADER (TAXES) MR MOHAMMED RAFIQ THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON
29.07.2022, ALONG WITH WP(C).5467/2017 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -4-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 29TH DAY OF JULY 2022 / 7TH SRAVANA, 1944 OT.REV NO. 111 OF 2015 AGAINST THE ORDER TAVAT 214/2014 OF KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM REVISION PETITIONER/S: M/S.THOTTATHIL TRADERS, MARKET ROAD, ERNAKULAM, REPRESENTED BY ITS PARTNER DONE JOSE. BY ADVS. SMT.S.K.DEVI, SMT.P.K.MAYA DEVI SRI.M.RAJ MOHAN, SRI.SANTHOSH P.ABRAHAM SRI.SHANMUGHAM D. JAYAN RESPONDENT/S: STATE OF KERALA REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY SPL GOVERNMENT PLEADER (TAXES) MR MOHAMMED RAFIQ THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 29.07.2022, ALONG WITH WP(C).5467/2017 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -5-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 29TH DAY OF JULY 2022 / 7TH SRAVANA, 1944 OT.REV NO. 139 OF 2015 AGAINST THE ORDER TAVAT 479/2014 OF KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM REVISION PETITIONER/S: M/S.THOTTATHIL TRADERS, MARKET ROAD, ERNAKULAM, REPRESENTED BY ITS PARTNER, DONE JOSE. BY ADV SMT.S.K.DEVI RESPONDENT/S: STATE OF KERALA REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM 695 001. BY SPL GOVERNMENT PLEADER (TAXES) MR MOHAMMED RAFIQ THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 29.07.2022, ALONG WITH WP(C).5467/2017 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -6-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 29TH DAY OF JULY 2022 / 7TH SRAVANA, 1944 OT.REV NO. 205 OF 2015 AGAINST THE ORDER TAVAT 572/2013 OF KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM REVISION PETITIONER/S: M/S. ASWATHYWUD CHITTOOR ROAD, ERNAKULAM, REPRESENTED BY ITS MANAGING PARTNER, K.P.RAJAGOPAL. BY ADV SMT.S.K.DEVI RESPONDENT/S: STATE OF KERALA REPRESENTED BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM-662018. THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 29.07.2022, ALONG WITH WP(C).5467/2017 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -7-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 29TH DAY OF JULY 2022 / 7TH SRAVANA, 1944 OT.REV NO. 51 OF 2017 AGAINST THE ORDER TAVAT 138/2016 OF VALUE ADDED TAX APPELLATE TRIBUNAL,ADDITIONAL BENCH,PKD REVISION PETITIONER/S: THE STATE OF KERALA, REPRESENTED BY THE DEPUTY COMMISSIONER(LAW)COMMERCIAL TAXES, ERNAKULAM BY SPL GOVERNMENT PLEADER (TAXES) MR MOHAMMED RAFIQ RESPONDENT/S: K.JUNAIS BABU KADVATH TRADERS, EDAVANNA,MALAPPURAM, PIN 676 541 BY ADVS.SRI.P.CHANDRASEKHARAN PILLAI SRI.K.M.FIROZ, SMT.M.SHAJNA K.B.MOHAMMED KUTTY (SR.) THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 29.07.2022, ALONG WITH WP(C).5467/2017 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -8-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 29TH DAY OF JULY 2022 / 7TH SRAVANA, 1944 OT.REV NO. 173 OF 2017 AGAINST THE ORDER TAVAT 272/2016 OF VALUE ADDED TAX APPELLATE REVISION PETITIONER/S: STATE OF KERALA REP. BY THE DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY SPL GOVERNMENT PLEADER (TAXES) MR MOHAMMED RAFIQ RESPONDENT/S: K.M. CHAKRAPANI PROPRIETOR, COIR INDIA, CEMENT DEALER,PALOLIPALAM, VADAKARA. BY ADVS. SRI.PREMJIT NAGENDRAN SRI.P.RAGHUNATH THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 29.07.2022, ALONG WITH WP(C).5467/2017 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -9-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 29TH DAY OF JULY 2022 / 7TH SRAVANA, 1944 OT.REV NO. 166 OF 2020 AGAINST THE ORDER TAVAT 712/2017 OF KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM
REVISION PETITIONER/S: TOMY JOSEPH, AGED 45 YEARS M/S JOSEPHSONS, ANGADIKADAVU, ANGAMALY, ERNAKULAM BY ADV ANIL D. NAIR RESPONDENT/S: STATE OF KERALA, REPRESENTED BY ITS PRINCIPAL SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM-693 001. BY SPL GOVERNMENT PLEADER (TAXES) MR MOHAMMED RAFIQ THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 29.07.2022, ALONG WITH WP(C).5467/2017 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -10-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 29TH DAY OF JULY 2022 / 7TH SRAVANA, 1944 OT.REV NO. 124 OF 2019 AGAINST THE ORDER TA 135/2017 OF KVAT APPELLATE TRIBUNAL
REVISION PETITIONER/S: ANNAMMA KURUVILA, AGED 53 YEARS PROPRIETRIX, TISHA AGENCIES, MUNICIPAL SHOPPING COMPLEX, ROOM NO.3, MARKET JUNCTION, VEMBALA P.O., THIRUVALLA, PATHANAMTHITTA-689 114 BY ADVS. TOMSON T.EMMANUEL SRI.BEJOY CHERIYAN RESPONDENT/S: STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-6595 001 BY SPL GOVERNMENT PLEADER (TAXES) MR MOHAMMED RAFIQ THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 29.07.2022, ALONG WITH WP(C).5467/2017 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -11-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 29TH DAY OF JULY 2022 / 7TH SRAVANA, 1944 OT.REV NO. 132 OF 2019 AGAINST THE ORDER TAVAT 134/2017 OF KVAT APPELLATE TRIBUNAL
REVISION PETITIONER/S: KURUVILA THOMAS, AGED 58 YEARS, PROPRIETOR, KOLABHAGATHU AGENCIES, NO.3, MUNICIPAL SHOPPING COMPLEX, MARKET JUNCTION, THIRUVALLA, PATHANAMTHITTA - 689 101 BY ADVS.TOMSON T.EMMANUEL SRI.BEJOY CHERIYAN RESPONDENT/S: STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN - 695 001. BY SPL GOVERNMENT PLEADER (TAXES) MR MOHAMMED RAFIQ THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 29.07.2022, ALONG WITH WP(C).5467/2017 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -12-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 29TH DAY OF JULY 2022 / 7TH SRAVANA, 1944 OT.REV NO. 137 OF 2019 AGAINST THE ORDER TAVAT 133/2017 OF KVAT APPELLATE TRIBUNAL
REVISION PETITIONER/S: KURUVILA THOMAS, AGED 58 YEARS, PROPRIETOR, KOLABHAGATHU AGENCIES, NO.3, MUNICIPAL SHOPPING COMPLEX, MARKET JUNCTION, THIRUVALLA, PATHANAMTHITTA-689 101. BY ADVS. TOMSON T.EMMANUEL BEJOY CHERIYAN RESPONDENT/S: STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN-695 001. BY SPL GOVERNMENT PLEADER (TAXES) MR MOHAMMED RAFIQ THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 29.07.2022, ALONG WITH WP(C).5467/2017 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -13-
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 29TH DAY OF JULY 2022 / 7TH SRAVANA, 1944 WP(C) NO. 41172 OF 2017 PETITIONER/S: SAJI THOMAS, AGED 52 YEARS, PROPRIETOR, CEMENT SYNDICATE, PALLIPPADAM HOUSE,NEAR NASS THEATER, ANGAMALY, REPRESENTED BYHIS POWER OF ATTORNEY HOLDER, SAJU THOMAS. BY ADVS. SRI.K.MANOJ CHANDRAN; SRI.P.R.AJITHKUMAR RESPONDENT/S: 1 THE ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, SPECIAL CIRCLE, MATTANCHERRY AT ALUVA-683 101.
2 THE DEPUTY COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES,MATTANCHERRY - 682 002. 3 THE COMMISSIONER OF COMMERCIAL TAXES THIRUVANANTHAPURAM - 695 001. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 29.07.2022, ALONG WITH WP(C).5467/2017 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -14-
JUDGMENT
WP(C) Nos.5467/2017, O.T.Rev. Nos.124/2013, 111/2015,
S.V. Bhatti, J.
Heard the learned Senior Advocate Mr K Srikumar, the learned Advocates Mr Tomson T Emmanueal, Mr K M Firoz, Mr V P Narayan, Mr Premjith Nagendran, Mr Anil D Nair, and Smt S K Devi for petitioners and Mr Mohammed Rafiq, the learned Special Government Pleader (Taxes) for respondent.
2. The batch consists of two categories of cases; firstly,
writ petitions filed challenging assessment orders made on the respective petitioners. The assessment orders denied to the petitioners/dealers their claim for excluding the credit notes received in determining the taxable turnover, subsequent to the -15- invoice and on which the tax was credited by the manufacturer/supplier, and not claiming refund or adjustment of input tax. The second category relates to O.T. Revisions filed against the order of the Tribunal in Tax Appeals. The consequence of the order of the Tribunal denied to the dealers the claim for exclusion of the credit notes received, subsequent to invoice and payment of tax by the manufacturer/supplier, and not claiming refund or adjustment of input tax from the purview of assessment. From the above narrative it is clear though two categories of cases are taken up together, the question for consideration, both in law and in fact, it is admitted by the counsel, is similar. Hence disposed of by this common judgment.
3. By order dated 24.07.2020, a Division Bench referred
the batch of cases to a Full Bench for consideration and deciding -16- the common question involved in the batch of cases. 3.1 A full Bench vide order dated 06.04.2022 has laid down as follows:
“9. Now, we will examine Section 2 of the Act, which begins with the words “In this Act, unless the context otherwise requires”, which means that the words covered by Section 2 are treated as defined words, and the defined meaning is to be applied unless the context otherwise requires. There is no quarrel on the above proposition. The definition reads: “2. Definitions.- In this Act, unless the context otherwise requires,-
*** *** ***
(lii) "turnover" means the aggregate amount for which goods
are either bought or sold, supplied or distributed by a dealer, either directly or through another, on his own account or on account of others, whether for cash or for deferred payment or for other valuable consideration, provided that the proceeds of the sale by a person not being a Company or Firm registered under the Companies Act, 1956 (Central Act 1 of 1956) and Indian Partnership Act, 1932 (Central Act 9 of 1932) ¹8[or society including a co-operative society or association of
-17- individuals whether incorporated or not] of agricultural or horticultural produce grown by himself or grown on any land in which he has an interest whether as owner, usufructuary mortgagee, tenant or otherwise, shall be excluded from his turnover. *** *** *** Explanation VII:- Where a dealer sells any goods purchased by him at a price lower than that at which it was purchased and subsequently receives any amount from any person towards reimbursement of the balance of the price, the amount so received shall be deemed to be turnover in respect of such goods.”
The extended meaning of the word is not applied every time it is used, but the meaning ultimately depends on the context. The definition clause does not extend the scope of the Act or shadow the second limb of the Fifth proviso to Section 11(3) of the Act in its application. Section 2(lii) Explanation VII must be read and interpreted as defined in the Act unless the context otherwise requires. The Fifth proviso is a context otherwise spelt out by Kerala Finance Act 2008, effective from 01.04.2005. The Legislature, in its competence, wisdom and policy of providing measures to a few individuals in the trade, added a
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second limb to the Fifth proviso to Section 11(3) of the Act. The amended portion of proviso does not deny such claim if, firstly, the amount covered by credit notes that do not affect the input tax credit already availed of; secondly, amount covered by credit notes received by the dealer towards reimbursement of expenses incurred by the dealer.
9.1 The argument of Revenue to include such cash credits as turnover under Section 2(lii) Explanation VII does not fit into the context in which the Fifth proviso is incorporated. We have construed the text of relevant provisions and apply natural and literal meaning to the expressions both in Section 2 and 2(lii) read with Explanation VII and Fifth proviso to Section 11(3) of the Act. The Revenue applies the extended meaning of Explanation VII to Section 2(lii) of the Act for bringing within the scope of turnover. This argument ignores the operative portion of Section 2 of the Act. This Court, for answering the question framed, takes the path of, firstly, interpreting the words viz. In this Act, unless the context otherwise requires. The meaning of the expression is that the defined words are applied as per the definition unless the context otherwise requires. Explanation VII to Section 2(lii) deals with the extended meaning of what ‘turnover’ constitutes. It is a straight application of the meaning of defined words if the context
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permits. If the context does not permit, then applying the definition read with Explanation to a substantive provision is impermissible. Though a very serious attempt was made by both sides to interpret the subject provisions of law with their convenient figures and examples, we refrain from understanding the provisions of law by these external details.
9.2 The syntax of the latter portion of the proviso is definitely used as conjunction only to convey meaning at variance with the first limb of the proviso. The second proviso is once attracted, the consequence of such position is that the effect of two situations is not reckoned for assessment under the Act. That being so, the interpretation of the Revenue not only brings the credit notes within the scope of assessment but tax also is levied. The language of Section 11(3) read with the Fifth proviso does not permit such levy. We have construed and interpreted whether the proviso as it stands from 01.04.2005 warrants a different view because of contextual change. The context in the second limb of the Fifth proviso to Section 11(3) warrants a different understanding, and through a restricted interpretation, we ought not to deny what is expressed by the State Legislature to a few of the credit notes, subject to complying with the condition set out in the Fifth proviso to Section 11(3) of the Act.
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10. To sum up:
(a) The definition of the word ‘turnover’ in Section 2(lii) is applicable unless the context otherwise demands.
(b) The deemed turnover subject to satisfying a condition stipulated in Explanation VII could arise if the context in which the demand allows such definition to operate.
(c) The Legislature incorporated the second limb to the Fifth
proviso to Section 11(3) and by such amendment, the Legislature has taken out from the purview of assessment, credit notes received subsequent to invoice and payment of tax by the manufacturer/supplier and not claiming refund or adjustment of input tax.
(d) In cases in which tax is paid at the time of invoice, and no
adjustment of input tax is claimed by the manufacturer or the supplier, then, even if the dealer sells it at a lesser price and claims input credit proportionate to the sales price, and subsequently receives credit note from manufacturer/supplier, such credit notes, discount, loss on recoupment is not included for assessment, subject to manufacturer/supplier not claiming refund or adjustment of input tax already deposited. In other words, the credit notes not affecting input tax already
-21- deposited cannot be treated as taxable turnover by the extended meaning of Section 2 sub-section (lii) Explanation VII of the Kerala Value Added Tax Act.
(e) In the scheme of value addition and payment of tax on
such value addition, the levy of tax is justified on value addition, but, without value addition, sale, or purchase, and for the amount retained by the dealer value-added tax is demanded contrary to Section 11(3) Fifth proviso of the Act.
4. The counsel appearing for the parties state that
having regard to the view taken by the Full Bench in the very same batch of cases, which is in all fours applicable to the controversy in hand, the orders impugned in the Writ Petitions and O.T. Revisions could be set aside. Consequent thereto the cases are remitted to the respective Assessing Officers for disposal afresh.
5. By following the Full Bench, the writ petitions are
allowed, setting aside the respective orders of assessment, and -22- matters remitted to the respective Assessing Officers for consideration and disposal afresh, in accordance with law. 5.1 The O T Revisions deal with the orders of all three authorities. The view taken in the orders impugned is not in line with the view expressed by the Full Bench. Therefore, similarly, by following the Full Bench, the orders of the Tribunal, Appellate Authority and the primary authority in respective O.T. Revisions are set aside and matters are remitted to the respective Assessing Officer for making assessment orders afresh, by keeping in perspective the view taken by the Full Bench. Sd/- S.V.BHATTI JUDGE Sd/- BASANT BALAJI JUDGE jjj -23- APPENDIX OF OT.REV 124/2013 PETITIONER ANNEXURES ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED
20.12.2012 VIDE NO.32120794631/2009-10 PASSED BY THE COMMERCIAL TAX OFFICER, KANNUR, ALONG WITH DEMAND NOTICE. ANNEXURE B TRUE COPY OF THE ORDER IN VATA NO.1079/2012 DATED 3.1.2013 ISSUED BY THE DY. COMMISSIONER(APPEALS)-II, KOZHIKODE. ANNEXURE C TRUE COPY OF THE ORDER DATED 16.5.2013 IN TA(VAT) NO.277/2013 DATED 16.5.2013 PASSED BY THE KERALA VALUE ADDED TAX ADDITIONAL APPELLATE TRIBUNAL, PALAKKAD.
ANNEXURE D TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 13.3.2013 FILED BY THE APPELLANT BEFORE THE KVAT ADDITIONAL APPELLATE TRIBUNAL, PALAKKAD. ANNEXURE E TRUE COPY OF THE AUDITED STATEMENT OF ACCOUNTS, VIZ., PROFIT AND LOSS ACCOUNT AND BALANCE SHEET FOR THE YEAR ENDED 31.3.2010. ANNEXURE F TRUE COPY OF THE CERTIFICATE ISSUED BY THE MIRC ELECTRONICS LTD. -24- APPENDIX OF OT.REV 111/2015 PETITIONER ANNEXURES
ANNEXURE I TRUE COPY OF THE ASSESSMENT ORDER
ANNEXURE II TRUE COPY OF THE APPELLATE ORDER NO. KVATA ANNEXURE III TRUE COPY OF THE TRIBUNAL ORDER TA (VAT) NO. ANNEXURE IV A TRUE COPY OF THE STATEMENT -25- APPENDIX OF OT.REV 139/2015 PETITIONER ANNEXURES ANNEXURE I TRUE COPY OF THE ASSESSMENT ORDER NO. ANNEXURE II TRUE COPY OF THE APPELLATE ORDER NO. KVATA ANNEXURE III TRUE COPY OF THE TRIBUNAL ORDER TA(VAT) NO. 479 OF 2014 DATED 19-06-2015 ANNEXURE IV TRUE COPY OF THE REPLY DATED 1-4-2010 -26- APPENDIX OF OT.REV 205/2015 PETITIONER ANNEXURES
ANNEXURE A I TRUE COPY OF THE ASSESMENT ORDER
ANNEXURE A II TRUE COPY OF THE APPELLATE ORDER NO. KVATA ANNEXURE AIII TRUE COPY OF THE TRIBUNAL ORDER TA (VAT) NO. 572 OF 2013 DATED 30-03-2015 -27- APPENDIX OF OT.REV 51/2017 PETITIONER ANNEXURES ANNEXURE A THE TRUE COPY OF THE ASSESSMENT ORDER NO. ASSISTANT COMMISSIONER (KVAT) COMMERCIAL TAXES, SPECIAL CIRCLE, MALAPPURAM RELATING TO THE YEAR 2009-10. ANNEXURE B THE TRUE COPY OF THE ORDER DATED 9.5.2016 IN KVATA NO. 1558 OF 2015 PASSED BY THE DEPUTY COMMISSIONER (APPEALS-1, KOTTAYAM AT ERNAKULAM. ANNEXURE C THE CERTIFIED COPY OF THE ORDER 15.11.2016 IN T.A.
(VAT) NO. 138 OF 2016 OF THE KERALA VALUE ADDED TAX ADDITIONAL APPELLATE TRIBUNAL, PALAKKAD. -28- APPENDIX OF OT.REV 173/2017 PETITIONER ANNEXURES ANNEXURE A A TRUE COPY OF ASSESSMENT ORDER UNDER SECTION 25(1) OF KVAT ACT DATED 28.02.2011 FOR THE ASSESSMENT YEAR 2007-08 PASSED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-II, KOZHIKODE.
ANNEXURE B A TRUE COPY OF THE ORDER DATED 12.07.2012 IN KVATA 539 OF 2011 ANNEXURE C CERTIFIED COPY OF THE ORDER OF THE TRIBUNAL IN T.A. (VAT) NO. 272 OF 2016 DATED 14.02.2017. -29- APPENDIX OF OT.REV 166/2020 PETITIONER ANNEXURES ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER FOR A.Y 2009-10 WAS ISSUED BY THE COMMERCIAL TAX ANNEXURE B TRUE COPY OF THE ORDER OF DEPUTY COMMISSIONER 9APPEALS) DATED 31.7.2017 FOR A.Y.2009-10 ANNEXURE C TRUE COPY OF GROUNDS OF APPEAL FILED BEFORE THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM ANNEXURE D TRUE COPY OF ORDER DATED 30.4.2020 IN .T.A9VAT) NO 712 OF 2017 ISSUED BY THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM -30- APPENDIX OF OT.REV 124/2019 PETITIONER ANNEXURES ANNEXURE-I COPY OF ANNUAL RETURN DATED 15.07.2011 SUBMITTED FOR 2010-11 WITH PROOF OF PAYMENT OF OUTPUT TAX ANNEXURE-I(A) COPY OF AUDIT REPORT DATED 27.11.2011 SUBMITTED INFORM NO.13 AND 13 A FOR 2010-11 ANNEXURE-IB COPY OF AUDITED FINANCIAL STATEMENT FOR 2010-11 SUBMITTED ALONG WITH ANN-I(A) ANNEXURE-II COPY OF DECLARATION DATED 20.12.2012 OBTAINED AND PRODUCED FROM M/S. DALMA CEMENTS (BHARATH) LTD; TOWARDS ALLOWING CASH DISCOUNT ANNEXURE-III COPY OF ORDER DATED 27.0-8.2013 COMPLETED BY ASSESSING AUTHORITY FOR 2010-11 U/S.25 (1) OF KVAT ACT ANNEXURE-IV COPY OF 1ST APPEAL DATED 07.10.2013 SUBMITTED BEFORE DEPUTY COMMISSIONER (APPEALS),KOLLAM AGAINST ANN-II ANNEXURE-V COPY OF 1ST APPELLATE ORDER DATED 18.03.2017 PASSED BY DEPUTY COMMISSIONER (APPEALS), KOLLAM IN ANN-IV APPEAL ANNEXURE-VI COPY OF 2ND APPEAL MEMORANDUM DATED 11.05.2017
SUBMITTED AGAINST ANN-V 1ST APPELLATE ORDER
BEFORE THE HON'BLE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM -31- ANNEXURE-VI (A) COPY OF DECLARATION OBTAINED AND PRODUCED
FROM M/S.DALMIA CEMENTS (BHARATH) LTD; TOWARDS ALLOWING DISCOUNT FOR RS. 7,27,302/- FOR THE YEAR 2010-11 ANNEXURE-VII ORIGINAL 2ND APPELLANT ORDER DATED 14.01.2019 PASSED BY THE HON'BLE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM, IN ANN-VI, 2ND APPEAL -32- APPENDIX OF OT.REV 132/2019 PETITIONER ANNEXURES ANNEXURE I COPY OF ANNUAL RETURN DATED 27.4.2012 SUBMITTED FOR 2011-12, CLAIMING INPUT TAX RS. 1,66,95,538/- WITH PROOF OF PAYMENT OF OUTPUT TAX RS. 1,68,19,551/-.
ANNEXURE I (a) COPY OF AUDIT REPORT DATED 29.11.2012 SUBMITTED IN FORM NO.13 AND 13 A FOR 2011-12. ANNEXURE I (b) COPY OF AUDITED FINANCIAL STATEMENT FOR 2011-12 SUBMITTED ALONG WITH ANN-I(a). ANNEXURE II COPY OF DECLARATIONS FURNISHED BEFORE ASSESSING AUTHORITY TO PROVE NOT CLAIMED RELATED TAX, BEFORE ITS ASSESSING AUTHORITY, TOWARDS ALLOWING CASH DISCOUNTS.
ANNEXURE III COPY OF ORDER DATED 30.5.2014 COMPLETED BY ASSESSING AUTHORITY FOR 2011-12 U/S.25(1) OF THE KVAT ACT. ANNEXURE IV COPY OF APPEAL DATED 24.6.2014 SUBMITTED BEFORE DEPUTY COMMISSIONER (APPEALS), KOLLAM AGAINST ANN-III. ANNEXURE V COPY OF 1ST APPELLATE ORDER DATED 18.3.2017 PASSED BY DEPUTY COMMISSIONER (APPEALS), KOLLAM IN ANN-IV APPEAL. -33- ANNEXURE VI COPY OF 2ND APPEAL MEMORANDUM DATED 11.5.2017
SUBMITTED AGAINST ANN-V 1ST APPELLATE ORDER
BEFORE THE HON'BLE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM. ANNEXURE VII ORIGINAL COMMON 2ND APPELLATE ORDER DATED
20.9.2019 PASSED BY THE HON'BLE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM, IN ANN-VI 2ND APPEAL. -34- APPENDIX OF OT.REV 137/2019 PETITIONER ANNEXURES ANNEXURE I COPY OF ANNUAL RETURN DATED 17.7.2011 SUBMITTED FOR 2010-11, CLAIMING INPUT TAX RS.1,27,07,771/- WITH PROOF OF PAYMENT OF OUTPUT TAX RS.1,27,55,557/-
ANNEXURE II COPY OF AUDIT REPORT DAED 26.11.2011 SUBMITTED IN FORM NO.13 AND 13A FOR 2010-11. ANNEXURE II(A) COPY OF AUDITED FINANCIAL STATEMENT FOR 2010-11 SUBMITTED ALONG WITH ANN-II. ANNEXURE III COPY OF ORDER DATED 24.5.2013 COMPLETED BY ASSESSING AUTHORITY FOR 2010-11 U/S. 25(1) OF THE KVAT ACT. ANNEXURE IV COPY OF IST APPEAL DATED 16.7.2013 SUBMITTED BEFORE DEPUTY COMMISSIONER (APPEALS), KOLLAM AGAINST ANN-III. ANNEXURE V COPY OF IST APPELLATE ORDER DATED 15.3.2017 PASSED BY DEPUTY COMMISSIONER (APPEALS), KOLLAM IN ANN-IV APPEAL. ANNEXURE VI COPY OF 2ND APPEAL MEMORANDUM DATED 11.5.2017
SUBMITTED AGAINST ANN-V 1ST APPELLATE ORDER
BEFORE THE HON'BLE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM. -35- ANNEXURE VII COPY OF COMMON 2ND APPELLATE ORDER DATED 20.9.2019 PASSED BY THE HON'BLE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM, IN ANN-VI 2ND APPEAL.
-36- APPENDIX OF WP(C) 41172/2017 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE SAID ASSESSMENT ORDER DATED EXHIBIT P2 TRUE COPY OF THE JUDGMENT IN WPC NO.11129/2012 EXHIBIT P3 TRUE COPY OF THE NOTICE DATED 30.08.2016 EXHIBIT P4 TRUE COPY OF THE NOTE. EXHIBIT P5 TRUE COPY OF THE ASSESSMENT ORDER DATED 13.09.2017 EXHIBIT P6 TRUE COPY OF THE RELEVANT PORTION FROM THE BUDGET SPEECH FOR THE YEAR 2007-08. EXHIBIT P7 TRUE COPY OF THE RELEVANT PORTION FROM THE BUDGET SPEECH FOR THE YEAR 2008. EXHIBIT P8 TRUE COPY OF THE CIRCULAR NO.41/2007 DATED 18.09.2017 -37- APPENDIX OF WP(C) 5467/2017 PETITIONER EXHIBITS EXHIBIT P1 TRUE COPY OF THE JNUDGMENT DATED 04.12.2015 IN WPC.NO.33368/2015 EXHIBIT P1 A TRUE COPY OF THE JUDGMETN DATED 02.12.2015 IN WPC.NO. 11129/2012 EXHIBIT P2 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 18.07.2016 EXHIBIT P3 TRUE COPY OF THE OBJECTION DATED 01.08.2016 EXHIBIT P4 TRUE COPY OF THE NOTICE DATED 06.08.2016 EXHIBIT P5 TRUE COPY OF THE REPLY DATED 20.08.2016 EXHIBIT P6 TRUE COPY OF THE NOTICE DATED 25.08.2016 EXHIBIT P7 TRUE COPY OF THE REPLY DATED 25.09.2016 EXHIBIT P8 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2013-14 DATED 24.01.2017 EXHIBIT P9 TRUE COPY OF THE SHOW CAUSE NOTICE DATED 26.12.2016 FOR THE YEAR 2014-15 EXHIBIT P9 A TRUE COPY OF THE ADJOURNMENT LETTER DATED 06.08.2016 EXHIBIT P9 B TRUE COPY OF THE ADJOURNMENT LETTER DATED 25.08.2016 -38- EXHIBIT P10 TRUE COPY OF THE REPLY DATED 01.08.2.016 EXHIBIT P10 A TRUE COPY OF THE REPLY DATED 20.08.2016 EXHIBIT P10 B TRUE COPY OF THE REPLY DATED 24.09.2016 EXHIBIT P11 TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2014-15