ORDER :

Mohammed Nias C.P., J.

These O.T.Revisions are preferred by the State aggrieved by the common judgment dated 03.10.2018 of the Kerala Value Added Tax Appellate Tribunal, Ernakulam, in T.A.(VAT) No.162/2015 and connected cases.

2. The short facts leading to the filing of the above revisions are as follows:-

The respondent is an assessee on the rolls of the Commercial Tax Officer, Ernakulam. The assessing officer, on scrutiny of the audited statement of accounts and assessment records, noticed that the assessee had received an amount of Rs.3,68,97,749.05/- towards income from the copyright and royalty for the transfer of right to use ringtone for a specific period during the assessment years in question, namely, 2005-2006, 2006-2007, 2007-2008, 2008-2009, 2009-2010 and 2010-2011 and, finding that the assessee had not declared the said turnover in their monthly/annual return, reopened and completed the assessments under Section 25 (1) of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as ‘KVAT Act'). Aggrieved by the order of the assessing officer, appeals were preferred by the assessee, which were allowed in their favour. The State filed a second appeal before the T