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A. K. JAYASANKARAN NAMBIAR, MOHAMMED NIAS C. P.
Kerala State Electricity Board, Represented by its Chief Engineer – Appellant
Versus
Authority for Clarification (Under Section 94 of KVAT Taxes) – Respondent
JUDGMENT :
Mohammed Nias C.P., J.
The Kerala State Electricity Board Limited (for short “Board”) has filed this appeal challenging Annexure-C order of the authority for clarification under Section 94 of the Kerala Value Added Tax Act, 2003, that held the charges incurred for loading, unloading, stacking, and transportation formed part of the taxable turnover in the contract entered into between the appellant and M/s. Kothamangalam Aggregates, Ko thamang alam, for the manufacture and supply of electrical poles.
2. Board contends that it had invited tenderers for the purchase of Prestressed concrete poles (for short “PSC poles”), and Annexure-A purchase order contains the basic price, transportation charges, taxes, and duties, and in all the invoices they are separately shown as is evident from Annexure-B and therefore, except the sale price other components do not form part of the same price and therefore, determining the taxable turn including those charges other than the basic price was illegal going by the provisions of the KVAT Act. Initially, the manufacturers filed their monthly returns showing only the price of the poles while computing the taxable turnover, which the department
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The absence of a provision for deduction of the value of land from the total turnover did not render the machinery provision unworkable under the Kerala Value Added Tax Act and Rules.
The service tax component collected by the petitioners is not includible as part of the taxable turnover of sales for the purpose of paying VAT, based on the interpretation of relevant provisions and....
The main legal point established in the judgment is that Mandi Shulk levied under Section 17(iii)(b) of the Adhiniyam falls within the definition of the expression 'sale price' as defined in Section ....
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