M/S.Al Madeena Institute Of Medical ... vs The State Of Kerala

Kerala High Court

M/S.Al Madeena Institute Of Medical ... vs The State Of Kerala on 21 May, 2024

Author: A.K.Jayasankaran Nambiar

Bench: A.K.Jayasankaran Nambiar

           IN THE HIGH COURT OF KERALA AT ERNAKULAM
                           PRESENT
     THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR
                                 &
          THE HONOURABLE MR. JUSTICE SYAM KUMAR V.M.
    TUESDAY, THE 21ST DAY OF MAY 2024 / 31ST VAISAKHA, 1946
                     OT.REV NO. 42 OF 2018
   (AGAINST THE ORDER/JUDGMENT DATED 27.10.2017 IN TA(VAT)
        No.140/2017 OF KERALA VALUE ADDED TAX APPELLATE
     TRIBUNAL,ADDITIONAL BENCH, PALAKKAD (CAMP SITTING AT
                          ERNAKULAM))


REVISION PETITIONER/APPELLANT/ ASSESSEE:

          AL MADEENA INSTITUTE OF MEDICAL SCIENCE PVT. LTD.
          CHANGUVETTY, KOTTAKKAL MALAPPURAM DISTRICT, KERALA
          676 503, REPRESENTED BY ITS MANAGING DIRECTOR DR.
          AHAMED KABEER.


          BY ADVS.
          SRI.K.M.FIROZ
          SMT.M.SHAJNA

RESPONDENT/RESPONDENT/REVENUE:

          THE STATE OF KERALA
          REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES
          DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM.


          BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDEEN

      THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR
ADMISSION ON 21.05.2024, THE COURT ON THE SAME DAY DELIVERED
THE FOLLOWING:
                                     :2:
O.T.Rev No.42/2018




                               ORDER

Dr. A.K.Jayasankaran Nambiar, J.

It is submitted by the learned counsel on either side that the issue involved in this O.T.Revision stands covered by the judgment of a Full Bench of this Court in Sanjose Parish Hospital (M/s.) Others v.

Commercial Tax Officer and Others [2019 (1) KHC 377]. Taking note of the said decision and finding the issue to be decided in favour of the assessee by the said decision, this O.T Revision is allowed by setting aside Annexure -C order of the Tribunal that is impugned in this O.T. Revision and answering the questions of law raised in favour of the assessee and against the revenue.

Sd/-

DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/-

SYAM KUMAR V.M. JUDGE mns :3: O.T.Rev No.42/2018 APPENDIX OF OT.REV 42/2018 PETITIONER ANNEXURES ANNEXURE A TRUE COPY OF THE ORDER DATED 01-03-2016 OF THE AGRICULTURAL INCOME TAX AND COMMERCIAL TAX OFFICER, KOTTAKKAL.

ANNEXURE B TRUE COPY OF THE ORDER DATED 22-03-2017 IN KVATA 292/2016 FOR THE YEAR 2009-10 PASSED BY THE ASSISTANT COMMISSIONER (APPEALS)COMMERCIAL TAXES, MALAPPURAM.

ANNEXURE C TRUE COPY OF THE TRIBUNAL APPEAL ORDER DATED 27-10-2017 IN T.A(VAT) 140/2017 OF KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, PALAKKAD (CAMP SITTING AT ERNAKULAM).