State Of Kerala vs Pipe Land
2024 Latest Caselaw 28668 Ker

Kerala High Court

State Of Kerala vs Pipe Land on 26 September, 2024

Author: A.K.Jayasankaran Nambiar

Bench: A.K.Jayasankaran Nambiar

OT.REV NO. 68 OF 2021             1
                                                      2024:KER:72004
               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.

    THURSDAY, THE 26TH DAY OF SEPTEMBER 2024 / 4TH ASWINA, 1946

                        OT.REV NO. 68 OF 2021

     AGAINST THE ORDER/JUDGMENT DATED IN TAVAT NO.541 OF 2019 OF

AGRL.I.T.ADDITIONAL BENCH,KOZHIKODE

REVISION PETITIONER/RESPONDENT/REVENUE

          STATE OF KERALA
          REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX
          (LAW) , STATE G.S.T DEPARTMENT, ERNAKULAM


          BY     GOVERNMENT PLEADER    SRI.RESMITHA RAMACHANDRAN


RESPONDENT/APPELLANT/ASSESSEE

          PIPE LAND
          M.M ROAD, VADIKKAL JUNCTION, THALASSERY,
          KANNUR-670101


          BY ADVS.
          K.M.FIROZ
          M.SHAJNA



     THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD       ON
26.09.2024, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 OT.REV NO. 68 OF 2021              2
                                                         2024:KER:72004




                                ORDER

Dr. A.K.Jayasankaran Nambiar, J.

It is submitted by the learned Government Pleader that the

issue involved in this O.T.Revision is covered against the Revenue by the

decision in Assistant Commissioner (Assessment) v. Cholayil

Pvt.Ltd. [2023 KLT Online 2304 (SC)]. Taking note of the said

submission, the O.T.Revision is closed, by answering the questions of

law raised therein against the Revenue and in favour of the assessee.

Sd/-

DR. A.K.JAYASANKARAN NAMBIAR JUDGE

Sd/-

SYAM KUMAR V.M. JUDGE

smm

2024:KER:72004

PETITIONER ANNEXURES

ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER NO.

321209 57902/2009-10, DATED 04-05-2019, ISSUED BY THE STATE TAX TAX OFFICER,II CIRCLE, THALASSERY

ANNEXURE B A TRUE COPY OF THE KVAT APPEAL ORDER IN VATA NO. 62/19 OF THE ASSISTANT COMMISSIONER (APPEALS), COMMEERCIAL TAXES, KANNUR, DATED 29-08-2019

ANNEXURE C THE CERTIFIED COPY OF THE COMMON ORDER PASSED BY THE KEERALA VALUE ADDED TAX/AGRI. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE, IN TA (VAT) NO 541/2019 AND CONNECTED CASES, DATED 28-10-