THE HONOURABLE MR.JUSTICE S.V.BHATTI &

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 05TH DAY OF MARCH 2021 / 14TH PHALGUNA, 1942 OP (TAX).No.14 OF 2016(Q)

AGAINST THE ORDER/JUDGMENT IN TA 8/2015 DATED 02-06-2015 OF AGRL.I.T. ADDITIONAL BENCH,PALAKKAD PETITIONER:

STATE OF KERALA, REPRESENED BY THE DEPUTY COMMISSIONER (LAW), COMMECIAL TAXES, ERNAKULAM.

BY SR.GOVERNMENT PLEADER SHAMSUDHEEN V.K.

RESPONDENT:

M/S. BANERJI MEMORIAL CLUB ROUND NORTH, THRISSUR 680 001.

OTHER PRESENT:

SR GP SHAMSUDHEEN V K., ADV MEERA V. MENON R THIS OP TAX HAVING BEEN FINALLY HEARD ON 05.03.2021, ALONG WITH OP (TAX).16/2016(Q), OP (TAX).18/2016(Q), OP (TAX).21/2016, OP (TAX).22/2016(Q), OP (TAX).32/2016(Q), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

THE HONOURABLE MR.JUSTICE S.V.BHATTI &

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 05TH DAY OF MARCH 2021 / 14TH PHALGUNA, 1942 OP (TAX).No.16 OF 2016 AGAINST THE ORDER/JUDGMENT IN TA 12/2015 DATED 02-06-2015 OF AGRL.I.T. ADDITIONAL BENCH,PALAKKAD PETITIONER:

STATE OF KERALA, REPRESENTED BY THE DEPUTY COMMISSIONER(LAW)

COMMERCIAL TAXES, ERNAKULAM BY SR.GOVERNMENT PLEADER SHAMSUDHEEN V.K.

RESPONDENT:

M/S.BANERJI MEMORIAL CLUB ROUND NORTH, THRISSUR 680 001 R1 BY ADV. SRI.HARISANKAR V. MENON R1 BY ADV. SMT.MEERA V.MENON THIS OP TAX HAVING BEEN FINALLY HEARD ON 05.03.2021, ALONG WITH OP (TAX).14/2016(Q), OP (TAX).18/2016(Q), OP (TAX).21/2016, OP (TAX).22/2016(Q), OP (TAX).32/2016(Q), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

THE HONOURABLE MR.JUSTICE S.V.BHATTI &

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 05TH DAY OF MARCH 2021 / 14TH PHALGUNA, 1942 OP (TAX).No.18 OF 2016 AGAINST THE ORDER/JUDGMENT IN TA 21/2015 OF AGRL.I.T. ADDITIONAL BENCH,PALAKKAD PETITIONER:

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

BY SR.GOVERNMENT PLEADER SHAMSUDHEEN V.K.

RESPONDENT:

M/S. BANERJI MEMORIAL CLUB ROUND NORTH,THRISSUR-680001.

R1 BY ADV. SRI.HARISANKAR V. MENON R1 BY ADV. SMT.MEERA V.MENON THIS OP TAX HAVING BEEN FINALLY HEARD ON 05.03.2021, ALONG WITH OP (TAX).14/2016(Q), OP (TAX).16/2016(Q), OP (TAX).21/2016, OP (TAX).22/2016(Q), OP (TAX).32/2016(Q), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

THE HONOURABLE MR.JUSTICE S.V.BHATTI &

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 05TH DAY OF MARCH 2021 / 14TH PHALGUNA, 1942 OP (TAX).No.21 OF 2016 AGAINST THE ORDER/JUDGMENT IN TA 9/2015 OF AGRL.I.T. ADDITIONAL BENCH,PALAKKAD PETITIONER:

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

BY SR.GOVERNMENT PLEADER SHAMSUDHEEN V.K.

RESPONDENT:

M/S.BANERJI MEMORIAL CLUB ROUND NORTH, THRISSUR 680 001.

R1 BY ADV. SRI.HARISANKAR V. MENON R1 BY ADV. SMT.MEERA V.MENON THIS OP TAX HAVING BEEN FINALLY HEARD ON 05.03.2021, ALONG WITH OP (TAX).14/2016(Q), OP (TAX).16/2016(Q), OP (TAX).18/2016(Q), OP (TAX).22/2016(Q), OP (TAX).32/2016(Q), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

THE HONOURABLE MR.JUSTICE S.V.BHATTI &

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 05TH DAY OF MARCH 2021 / 14TH PHALGUNA, 1942 OP (TAX).No.22 OF 2016 AGAINST THE ORDER/JUDGMENT IN TA 10/2015 DTD.2.6.2015 OF KAIT &

S.T.A.TRIBUNAL,ADDITIONAL BENCH,PALAKKAD PETITIONER:

STATE OF KERALA, REPRESENTED BY THE DEPUTY COMMISSIONER (LAW)

COMMERCIAL TAXES, ERNAKULAM BY SR.GOVERNMENT PLEADER SHAMSUDHEEN V.K.

RESPONDENT:

M/S.BANERJI MEMORIAL CLUB ROUND NORTH, THRISSUR 680 001.

R1 BY ADV. SRI.HARISANKAR V. MENON R1 BY ADV. SMT.MEERA V.MENON THIS OP TAX HAVING BEEN FINALLY HEARD ON 05.03.2021, ALONG WITH OP (TAX).14/2016(Q), OP (TAX).16/2016(Q), OP (TAX).18/2016(Q), OP (TAX).21/2016, OP (TAX).32/2016(Q), THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

THE HONOURABLE MR.JUSTICE S.V.BHATTI &

THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 05TH DAY OF MARCH 2021 / 14TH PHALGUNA, 1942 OP (TAX).No.32 OF 2016 AGAINST THE ORDER/JUDGMENT IN TA 11/2015 DATED 02-06-2015 OF AGRL.I.T. ADDITIONAL BENCH,PALAKKAD PETITIONER:

STATE OF