ORDER

A.K.Jayasankaran Nambiar. J.

The revision petitioner is engaged in running a bar attached hotel. While completing the assessment under the Kerala Value Added Tax Act ('KVAT Act' for short) for the assessment year 2006-2007, the turnover in respect of the sale of a used motor vehicle was not included in the returns submitted by the petitioner. The assessment under the KVAT Act accordingly came to be completed by an assessment order dated 30.03.2010, without including the said turnover. Subsequently, by Annexure A notice dated 22.6.2010 the petitioner was asked to show cause as to why escaped turnover attributable to the sale of the car that was purchased by him on 14.02.2006 should not be brought to tax at the rate of 4%. In response to the said notice the petitioner by Annexure B reply pointed out that what he had purchased was not an old car but a new car and therefore if the sale of the said car was to be subjected to tax under the KVAT Act, then he ought to be extended the benefit of input tax credit in respect of the tax paid by him at the time of purchase of the new car. The said stand of the petitioner was not accepted by the assessing officer who, by Annexure E order dat