Kerala High Court
Liberty Oil Mills Ltd vs State Of Kerala on 25 October, 2024
Author: A.K.Jayasankaran Nambiar
Bench: A.K.Jayasankaran Nambiar
O.T.Rev.Nos.68, 54,
66 & 78/22 :: 1 ::
2024:KER:79583
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.
FRIDAY, THE 25TH DAY OF OCTOBER 2024/3RD KARTHIKA, 1946
O.T.REV NO.68 OF 2022
AGAINST THE ORDER DATED 04.10.2021 IN T.A.(VAT).NO.70 OF 2018
OF THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX & SALES TAX
APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE.
REVISION PETITIONER/APPELLANT/APPELLAN/ASSESSEE:
M/S.LIBERTY OIL MILLS LTD.
SILK STREET, KOZHIKODE,
REPRESENTED BY ITS MANAGER-SALES SRI.K.HAMZA
BY ADV.SRI.N.MURALEEDHARAN NAIR
BY ADV.SRI.R.MURALEEDHARAN
RESPONDENT/RESPONDENT/RESPONDENT:
STATE OF KERALA
REPRESENTED BY DEPUTY COMMISSIONER (LAW),
COMMERCIAL TAXES, 9TH FLOOR, REVENUE TOWER,
ERNAKULAM - 682 011.
BY SRI.V.K.SHAMSUDHEEN, SENIOR GOVERNMENT PLEADER
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY
HEARD ON 25.10.2024 ALONG WITH O.T.REV.NO.54 OF 2022 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.68, 54,
66 & 78/22 :: 2 ::
2024:KER:79583
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.
FRIDAY, THE 25TH DAY OF OCTOBER 2024/3RD KARTHIKA, 1946
O.T.REV.NO.54 OF 2022
AGAINST THE ORDER DATED 04.10.2021 IN T.A.(VAT).NO.68 OF 2018
OF THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX & SALES TAX
APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE.
REVISION PETITIONER/APPELLANT/APPELLANT/ASSESSEE:
M/S.LIBERTY OIL MILLS LTD.
SILK STREET, KOZHIKODE,
REPRESENTED BY ITS MANAGER-SALES SRI.K.HAMZA
BY ADV.SRI.N.MURALEEDHARAN NAIR
BY ADV.SRI.R.MURALEEDHARAN
RESPONDENT/RESPONDENT/RESPONDENT:
STATE OF KERALA
REPRESENTED BY DEPUTY COMMISSIONER (LAW),
COMMERCIAL TAXES, 9TH FLOOR, REVENUE TOWER,
ERNAKULAM - 682 011.
BY SRI.V.K.SHAMSUDHEEN, SENIOR GOVERNMENT PLEADER
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY
HEARD ON 25.10.2024, ALONG WITH O.T.REV.NO.68 OF 2022 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.68, 54,
66 & 78/22 :: 3 ::
2024:KER:79583
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.
FRIDAY, THE 25TH DAY OF OCTOBER 2024/3RD KARTHIKA, 1946
O.T.REV.NO.66 OF 2022
AGAINST THE ORDER DATED 04.10.2021 IN T.A.(VAT).NO.71 OF 2018
OF THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX & SALES TAX
APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE.
REVISION PETITIONER/APPELLANT/APPELLANT/ASSESSEE:
M/S.LIBERTY OIL MILLS LTD.
SILK STREET, KOZHIKODE,
REPRESENTED BY ITS MANAGER-SALES
SRI.K.HAMZA - 673 001.
BY ADV.SRI.N.MURALEEDHARAN NAIR
BY ADV.SRI.R.MURALEEDHARAN
RESPONDENT/RESPONDENT/RESPONDENT:
STATE OF KERALA
REPRESENTED BY DEPUTY COMMISSIONER (LAW),
COMMERCIAL TAXES, 9TH FLOOR, REVENUE TOWER,
ERNAKULAM - 682 011.
BY SRI.V.K.SHAMSUDHEEN, SENIOR GOVERNMENT PLEADER
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY
HEARD ON 25.10.2024 ALONG WITH O.T.REV.NO.68 OF 2022 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.68, 54,
66 & 78/22 :: 4 ::
2024:KER:79583
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.
FRIDAY, THE 25TH DAY OF OCTOBER 2024/3RD KARTHIKA, 1946
O.T.REV.NO.78 OF 2022
AGAINST THE ORDER DATED 04.10.2021 IN T.A.(VAT).NO.69 OF 2018
OF THE KERALA VALUE ADDED TAX/AGRICULTURAL INCOME TAX & SALES TAX
APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE.
REVISION PETITIONER/APPELLANT/APPELLANT/ASSESSEE:
M/S.LIBERTY OIL MILLS LTD.
SILK STREET, KOZHIKODE,
REPRESENTED BY ITS MANAGER-SALES
SRI.K.HAMZA.
BY ADV.SRI.N.MURALEEDHARAN NAIR
BY ADV.SRI.R.MURALEEDHARAN
RESPONDENT/RESPONDENT/RESPONDENT:
STATE OF KERALA
REPRESENTED BY DEPUTY COMMISSIONER (LAW),
COMMERCIAL TAXES, 9TH FLOOR, REVENUE TOWER,
ERNAKULAM - 682 011.
BY SRI.V.K.SHAMSUDHEEN, SENIOR GOVERNMENT PLEADER
THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY
HEARD ON 25.10.2024 ALONG WITH O.T.REV.NO.68 OF 2022 AND
CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
O.T.Rev.Nos.68, 54,
66 & 78/22 :: 5 ::
2024:KER:79583
ORDER
Dr. A.K. Jayasankaran Nambiar, J.
The issue involved in all these O.T. Revisions has already been
decided by a Division Bench of this Court in the decision reported in
Parisons Foods Pvt. Ltd. v. Joint Commissioner of Commercial
Taxes, Department of Commercial Taxes, Thiruvananthapuram,
Kerala - [(2018) 51 GSTR 115 (Ker)]. Taking note of the said
judgment, the O.T. Revisions are dismissed by answering the questions
of law raised against the assessee and in favour of the Revenue.
Sd/-
DR. A.K.JAYASANKARAN NAMBIAR
JUDGE
Sd/-
SYAM KUMAR V.M.
JUDGE
prp/25/10/24
O.T.Rev.Nos.68, 54,
66 & 78/22 :: 6 ::
2024:KER:79583
APPENDIX OF O.T.REV.NO.68/2022
PETITIONER'S ANNEXURES:
ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY
THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE
- I COMMERCIAL TAXES KOZHICODE FOR THE YEAR
2013-14 DATED 28.03.2017.
ANNEXURE B TURE COPY OF THE 1ST APPELLATE ORDER PASSED
BY THE DEPUTY COMMISSIONER (A)PPEALS 1,
COMMERCIAL TAXES KOZHICODE DATED
30.11.2017.
ANNEXURE C TRUE COPY OF COMMON TRIBUNAL ORDER IN TA
VAT 68/18, 69/18,70/18 AND 71/18 DATED
04/10/2021.
ANNEXURE D TRUE COPY OF THE APPEAL MEMORANDUM FILED BY
THE PETITIONER BEFORE THE APPELLLATE
TRIBUNAL KOZHICODE FOR THE YEAR 2013-14
DATED 01.03.2018.
RESPONDENT'S ANNEXURES: NIL.
O.T.Rev.Nos.68, 54,
66 & 78/22 :: 7 ::
2024:KER:79583
APPENDIX OF O.T.REV.NO.54/2022
PETITIONER'S ANNEXURES:
ANNEXURE A: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE
ASSISTANT COMMISSIONER,SPECIAL CIRCLE-I, COMMERCIAL TAXES,
KOZHIKODE, FOR THE YEAR 2011-12 DATED 28.02.2017.
ANNEXURE B: TRUE COPY OF THE 1ST APPELLATE ORDER PASSED BY THE
DEPUTY COMMISSIONER (APPEALS) I, COMMERCIAL TAXES, KOZHIKODE,
DATED 30.11.2017.
ANNEXURE C: TRUE COPY OF THE COMMON TRIBUNAL ORDER IN T.A.(VAT)
NOS 68/2018, 69/2018, 70/2018 & 71/2018 DATED 04.10.2021.
ANNEXURE D: TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE
PETITIONER BEFORE THE APPELLATE TRIBUNAL, KOZHIKODE, FOR THE
YEAR 2011-12 DATED 01.03.2018.
RESPONDENT'S ANNEXURES: NIL.
O.T.Rev.Nos.68, 54,
66 & 78/22 :: 8 ::
2024:KER:79583
APPENDIX OF O.T.REV.NO.66/2022
PETITIONER'S ANNEXURES:
ANNEXURE A: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE
ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, COMMERCIAL TAXES,
KOZHIKODE, FOR THE YEAR 2014-15 DATED 28.02.2017.
ANNEXURE B: TRUE COPY OF THE 1ST APPELLATE ORDER PASSED BY THE
DEPUTY COMMISSIONER (APPEALS) I, COMMERCIAL TAXES, KOZHIKODE
DATED 30.11.2017.
ANNEXURE C: TRUE COPY OF THE COMMON TRIBUNAL ORDER IN T.A.(VAT)
NOS.68/2018, 69/2018, 70/2018 & 71/2018 DATED 04.10.2021.
ANNEXURE D: TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE
PETITIONER BEFORE THE APPELLATE TRIBUNAL, KOZHIKODE, FOR THE
YEAR 2014-15 DATED 01.03.2018.
RESPONDENT'S ANNEXURES: NIL.
O.T.Rev.Nos.68, 54,
66 & 78/22 :: 9 ::
2024:KER:79583
APPENDIX OF O.T.REV.NO.78/2022
PETITIONER'S ANNEXURES:
ANNEXURE A: TRUE COPY OF THE ASSESSMENT ORDER PASSED BY THE
ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, COMMERCIAL TAXES,
KOZHIKODE, FOR THE YEAR 2012-13 DATED 28.02.2017.
ANNEXURE B: TRUE COPY OF THE 1ST APPELLATE ORDER PASSED BY THE
DEPUTY COMMISSIONER (APPEALS) I, COMMERCIAL TAXES, KOZHIKODE
DATED 30/11/2017.
ANNEXURE C: TRUE COPY OF THE COMMON TRIBUNAL ORDER IN T.A. (VAT)
NOS.68/2018, 69/2018, 70/2018 AND 71/2018 DATED 04.10.2021.
ANNEXURE D: TRUE COPY OF THE MEMORANDUM OF APPEAL FILED BY THE
PETITIONER BEFORE THE APPELLATE TRIBUNAL, KOZHIKODE FOR THE YEAR
2012-13 DATED 01.03.2018.
RESPONDENT'S ANNEXURES: NIL.
//TRUE COPY//
P.S. TO JUDGE
