IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR &

THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH THURSDAY, THE 21^ST DAY OF MARCH 2024/1ST CHAITHRA, 1946 O.T.REV NO.83 OF 2018 AGAINST THE ORDER DATED 15.02.2018 IN T.A.(VAT).NO.121 OF 2016 OF KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM REVISION PETITIONER/APPELLANT/RESPONDENT/REVENUE:

THE STATE OF KERALA REPRESENTED BY THE DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM.

BY SRI.V.K. SHAMSUDHEEN, SR. GOVERNMENT PLEADER RESPONDENT/RESPONDENT/APPELLANT/ASSESSEE:

M/S. KALYAN JEWELLERS INDIA (P) LTD.

SITHARAM MILL ROAD, POONKUNNAM, THRISSUR-680002 BY ADV.SRI.SANTHOSH P.ABRAHAM THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR HEARING ON 21.03.2024 ALONG WITH O.T.REV.NO.124 OF 2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR &

THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH THURSDAY, THE 21^ST DAY OF MARCH 2024/1ST CHAITHRA, 1946 O.T.REV.NO.124 OF 2020 AGAINST THE ORDER DATED 10.01.2020 IN T.A.(VAT).NO.454 OF 2018 OF KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE:

THE STATE OF KERALA REP.BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM.

BY SRI.V.K.SHAMSUDHEEN, SR. GOVERNMENT PLEADER RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:

M/S.KAY CEES JEWELLERY MANJERY, MALAPPURAM DISTRICT-676 121 BY ADV.SRI.K.M.FIROZ BY ADV.SRI.P.C.MUHAMMED NOUSHIQ THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR HEARING ON 21.03.2024 ALONG WITH O.T.REV.NO.83 OF 2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR &

THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH THURSDAY, THE 21^ST DAY OF MARCH 2024/1ST CHAITHRA, 1946 O.T.REV.NO.140 OF 2020 AGAINST THE ORDER DATED 10.01.2020 IN T.A.(VAT).NO.455 OF 2018 OF KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE:

THE STATE OF KERALA REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM.

BY SRI.V.K.SHAMSUDHEEN, SR. GOVERNMENT PLEADER RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:

M/S.KAY CEES JEWELLERY MANJERY, MALAPPURAM DSITRICT 676 121 BY ADV.SRI.K.M.FIROZ BY ADV.SMT.M.SHAJNA BY ADV.SRI.P.C.MUHAMMED NOUSHIQ BY ADV.SMT.JAHANA SHERIN.K THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR HEARING ON 21.03.2024 ALONG WITH O.T.REV.NO.83/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR &

THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH THURSDAY, THE 21^ST DAY OF MARCH 2024/1ST CHAITHRA, 1946 O.T.REV.NO.147 OF 2020 AGAINST THE ORDER DATED 10.01.2020 IN T.A.(VAT).NO.457 OF 2018 OF KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE:

THE STATE OF KERALA REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), DEPARTMENT OF KERALA STATE GOODS AND SERVICE TAX, ERNAKULAM.

BY SRI.V.K.SHAMSUDHEEN, SR. GOVERNMENT PLEADER RESPONDENT/APPELLANT/APPELLANT/ASSESSEE:

M/S. KAY CEES JEWELLERY, MANJERY, MALAPPURAM DISTRICT-676121.

BY ADV.SRI.K.M.FIROZ BY ADV.SMT.M.SHAJNA BY ADV.SRI.P.C.MUHAMMED NOUSHIQ BY ADV.SMT.JAHANA SHERIN.K THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR HEARING ON 21.03.2024 ALONG WITH O.T.REV.NO.83/2018 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR &

THE HONOURABLE DR. JUSTICE KAUSER EDAPPAGATH THURSDAY, THE 21^ST DAY OF MARCH 2024/1ST