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.

FRIDAY, THE 24^TH DAY OF MAY 2024 / 3RD JYAISHTA, 1946 OT.REV NO. 108 OF 2019 AGAINST THE JUDGMENT DATED 19.12.2018 IN TAVAT NO.811 OF

2018 OF KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM REVISION PETITIONER:

PENTAFOUR ASSOCIATES, KUREEKAL BUILDING, 805-T, OPP. WONDERLA HOLIDAYS PVT.LTD., PALLIKKARA, KUMARAPURAM, ERNAKULAM DISTRICT, PIN - 683 571.

BY ADVS.

R.MURALEEDHARAN DR.ANIES GEORGE RESPONDENT:

STATE OF KERALA, REPRESENTED BY THE DEPUTY COMMISSIONER (LAW), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, PIN - 682 031.

BY ADV. V .K .SHAMSUDHEEN SR GP THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 24.05.2024, ALONG WITH OT.Rev.110/2019, 111/2019, 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 MR. JUSTICE SYAM KUMAR V.M.

FRIDAY, THE 24^TH DAY OF MAY 2024 / 3RD JYAISHTA, 1946 OT.REV NO. 110 OF 2019 AGAINST THE ORDER/JUDGMENT DATED IN TAVAT NO.812 OF

2018 OF KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM REVISION PETITIONER:

PENTAFOUR ASSOCIATES, KUREEKAL ASSOCIATES, 805-T, OPPOSITE WONDERLA HOLIDAYS PVT. LTD., PALLIKKARA, KUMARAPURAM, ERNAKULAM DISTRICT, PIN - 683 571.

BY ADVS.

R.MURALEEDHARAN DR.ANIES GEORGE RESPONDENT:

STATE OF KERALA REPRESENTED BY THE DEPUTY COMMISSIONER (LAW), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, PIN - 682 031.

BY ADV. V .K .SHAMSUDHEEN SR GP THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 24.05.2024, ALONG WITH OT.Rev.108/2019 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 MR. JUSTICE SYAM KUMAR V.M.

FRIDAY, THE 24^TH DAY OF MAY 2024 / 3RD JYAISHTA, 1946 OT.REV NO. 111 OF 2019 AGAINST THE ORDER/JUDGMENT DATED 19.12.2018 IN TAVAT NO.813 OF 2018 OF KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM REVISION PETITIONER:

PENTAFOUR ASSOCIATES, KUREEKAL BUILDING, 805-T, OPP. WONDERLA HOLIDAYS PVT. LTD., PALLIKKARA, KUMARAPURAM, ERNAKULAM DISTRICT, PIN-683 571.

BY ADVS.

R.MURALEEDHARAN DR.ANIES GEORGE RESPONDENT:

STATE OF KERALA REPRESENTED BY THE DEPUTY COMMISSIONER (LAW), DEPARTMENT OF COMMERCIAL TAXES, ERNAKULAM, PIN-682 031.

BY ADV. V .K .SHAMSUDHEEN SR GP THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 24.05.2024, ALONG WITH OT.Rev.108/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

CR

JUDGMENT

Dr. A.K.Jayasankaran Nambiar, J.

As the issue involved in all these revision petitions is the same, they are taken up for consideration together and disposed by this common judgment.

2. The brief facts necessary for the disposal of the O.T. Revisions are as follows:

The revision petitioner before us was a dealer in bakery products and beverages, most of which were prepared by him and sold through a commercial outlet owned by him in front of an amusement park. During the assessment years 2012-13, 2013-14 and 2014-15, the petitioner had opted to pay tax on the goods sold by him from his outlet at the rate of 0.5% in terms of Section 8(c)(i) of the Kerala Value Added Tax Act (‘the Act’ for short). Section 8(c)(i) of the Act reads as follows:

Any dealer in cooked food and beverages, including beverages prepared by him, other than a dealer supplying cooked food or beverages to any airline service company or institution or shipping company for serving in air craft, ships or steamer or served in air craft, ship, steamer, bar attached hotel or star hotel may, at his option, instead of paying tax in accordance with the provisions of sub-section (1) of section 6 but subject to payment of tax, if any, payable under sub-section (2) thereof, paid tax at half percent of the turnover of cooked food and beverages prepared by him and also on the turnover of other goods in respect of which he is not the dealer e