ORDER

Dated this the 22nd day of June, 2021 Bechu Kurian Thomas, J.

The assessee is running a metal crusher unit. She challenges the assessment order and the order of penalty, imposed upon her under Section 67(1) of the Kerala Value Added Tax Act, 2003 (for short, 'the Act') for the year 2005-06. Since the same issue arose for consideration for the assessment year 2006-07 also, there were altogether four cases – two against assessment orders for 2005-06 and 2006-07, and two against penalty orders for those years. The four appeals were considered together by the Appellate Tribunal. By a common order, the four appeals were dismissed. As mentioned above, these revisions are preferred against the assessment order and the order of penalty for the year 2005-06.

2. O.T.Rev.No.88 of 2015 arises from TA (VAT) No.1565 of

2011 on the files of the Kerala Value Added Tax Appellate Tribunal, Additional Bench, Ernakulam and impugns the assessment order issued for the year 2005-06. O.T.Rev.No.89 of 2015 challenges the order in TA (VAT) No.1566 of 2011 of the same Tribunal and assails the penalty imposed for the year 2005-06.

3. The basis for these proceedings arises from an audit visit conducted in the