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.

MONDAY, THE 5^TH DAY OF AUGUST 2024 / 14TH SRAVANA, 1946 OT.REV NO. 59 OF 2021 (AGAINST THE ORDER DATED 31.10.2019 IN TA(VAT) NO.707 OF 2018 OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE)

REVISION PETITIONER/APPELLANT/APPELLANT/ASSESSEE:

M/S. SDF INDUSTRIES LTD., CHANDRANAGAR, PALAKKAD, REPRESENTED BY SUNNY MATHEW, SENIOR LAISON ASSISTANT. BY ADV SMT.MEERA V.MENON RESPONDENT/RESPONDENT/REVENUE:

STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT.

SECRETARIAT, THIRUVANANTHAPURAM-695001.

BY SENIOR GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 05.08.2024, ALONG WITH OT.REV NO. 62 OF 2021 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

OT.Rev. No.64 of 2021 &

OT.Rev. No.71 of 2021 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.

MONDAY, THE 5^TH DAY OF AUGUST 2024 / 14TH SRAVANA, 1946 OT.REV NO. 62 OF 2021 (AGAINST THE ORDER DATED 31.10.2019 IN TA(VAT) NO.435 OF 2018 OF THE KERALA VALUE ADDED TAX/AGRL.INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE)

REVISION PETITIONER/APPELLANT/APPELLANT/ASSESSEE:

M/S. SDF INDUSTRIES LTD., CHANDRANAGAR, PALAKKAD, REPRESENTED BY SUNNY MATHEW, SENIOR LAISON ASSISTANT. BY ADV SMT.MEERA V.MENON RESPONDENT/RESPONDENT/REVENUE:

STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM.

BY SENIOR GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 05.08.2024, ALONG WITH OT.REV NO. 59 OF 2021 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

OT.Rev. No.64 of 2021 &

OT.Rev. No.71 of 2021 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.

MONDAY, THE 5^TH DAY OF AUGUST 2024 / 14TH SRAVANA, 1946 OT.REV NO. 64 OF 2021 (AGAINST THE ORDER DATED 31.10.2019 IN TA(VAT) NO.433 OF 2018 OF THE KERALA VALUE ADDED TAX/AGRL.INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE)

REVISION PETITIONER/APPELLANT/APPELLANT/ASSESSEE:

M/S.SDF INDUSTRIES LTD., CHANDRANAGAR, PALAKKA, REPRESENTED BY SUNNY MAHTEW, SENIOR LAISON ASSISTANT. BY ADV SMT.MEERA V.MENON RESPONDENT/RESPONDENT/REVENUE:

STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT.

SECRETARIAT, THIRUVANANTHAPURAM.

BY SENIOR GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 05.08.2024, ALONG WITH OT.REV NO. 59 OF 2021 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

OT.Rev. No.64 of 2021 &

OT.Rev. No.71 of 2021 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.

MONDAY, THE 5^TH DAY OF AUGUST 2024 / 14TH SRAVANA, 1946 OT.REV NO. 71 OF 2021 (AGAINST THE ORDER DATED 31.10.2019 IN TA(VAT) NO.434 OF 2018 OF THE KERALA VALUE ADDED TAX/AGRL.INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,KOZHIKODE)

REVISION PETITIONER/APPELLANT/APPELLANT/ASSESSEE:

M/S. SDF INDUSTRIES LTD.

CHANDRANAGAR, PALAKKAD, REPRESENTED BY SUNNY MATHEW, SENIOR LAISON ASSISTANT.

BY ADV MEERA V.MENON RESPONDENT/RESPONDENT/REVENUE:

STATE OF KERALA REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVT.

SECRETARIAT, THIRUVANANTHAPURAM BY SENIOR GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 05.08.2024, ALONG WITH OT.REV NO. 59 OF 2021 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

OT.Rev. No.64 of 2021 &

OT.Rev. No.71 of 2021

O R D E R

Dr. A.K.Jayasankaran Nambiar, J.

In all these OT. Revision Petitions, the only issue that arises fo