State Of Kerala vs Suresh Babu .E
2021 Latest Caselaw 2274 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                  PRESENT

                  THE HONOURABLE MR.JUSTICE S.V.BHATTI

                                     &

          THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

   WEDNESDAY, THE 20TH DAY OF JANUARY 2021 / 30TH POUSHA, 1942

                          OT.Rev.No.67 OF 2015

 AGAINST THE ORDER/JUDGMENT IN TA(VAT) 1101/2013 DATED 01-08-2014
    OF VALUE ADDED TAX APPELLATE TRIBUNAL,ADDITIONAL BENCH,PKD


REVISION PETITIONER/S:

                STATE OF KERALA

                BY GOVERNMENT PLEADER

RESPONDENT/S:

                SURESH BABU .E,
                ADITYA, MAVOOR ROAD, KOZHIKODE, PIN 673661.

                R1 BY ADV. SRI.S.ANIL KUMAR (TRIVANDRUM)
                R1 BY ADV. SRI.S.ANIL KUMAR TRIVANDRUM
                R1 BY ADV. SRI.K.S.HARIHARAN NAIR


                GP -SRI. SHAMSUDHEEN FOR PETITIONER

     THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON
20.01.2021, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
 OT.Rev.No.67 OF 2015                          -2-



                                       ORDER

Dated this the 20th day of January 2021

S.V.BHATTI,J.

The revision is at the instance of revenue. The subject matter of

assessment and the consequential adjudication relate to the assessment

year 2005-06. The petitioner challenges the order of Tribunal dated

01.08.2014 in TA(VAT) No.1101/2013. The issues raised in the revision

stated as substantially covered by the judgments reported in K.M Jose v.

Assistant Commissioner (Assessment) Value Added Tax, Cochin and

others1 and B. Narasamma v. Deputy Commissioner of Commercial

Taxes, Karnataka and another2.

The statement is placed on record and accordingly, the revision

stands dismissed. No order as to costs.

Sd/-

S.V.BHATTI, JUDGE

Sd/-

BECHU KURIAN THOMAS, JUDGE

JS 1[2010] 30 VST 68 (Ker)

2(2016) 15 SCC 167.

APPENDIX PETITIONER'S/S EXHIBITS:

ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER DATED 31.12.2007

ANNEXURE B A TRUE COPY OF THE ORDER DATED 16.12.2011 IN VATA NO 144/2008

ANNEXURE C A CERTIFIED COPY OF THE ORDER DATED 1.8.2014 IN TA (VAT) NO 1101/13.

ANNEXURE C(A) A TRUE COPY OF ANNEXURE C.