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

THE HONOURABLE MR. JUSTICE EASWARAN S.

TUESDAY, THE 11^TH DAY OF FEBRUARY 2025 / 22ND MAGHA, 1946 OT.REV NO. 86 OF 2020 AGAINST THE ORDER DATED 10.12.2019 IN TAVAT NO.1029 OF 2018 OF KERALA VALUE ADDED 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 ADV GOVERNMENT PLEADER SR GP VK SHAMSUDHEEN RESPONDEN T S / APPELLANT/APPELLANT/ASSESSE E :

1 M/S. V.K.CEMENT AND STEELS PERAMBRA, KOZHIKODE-673525.

ADDL.R2 V.K SREERAM MANAGING PARTNER,M/S V.K CEMENT & STEELS, KALLACHI - PIN 673506.

ADDL.R3 CHANDRAN PARTNER,M/S V.K CEMENT & STEELS, CHAITHRAM (HOUSE),NEAR PARENMAL SCHOOL, VATAKARA. PIN 673101.

[ADDITIONAL RESPONDENTS 2 AND 3 ARE IMPLEADED VIDE ORDER DATED 25.10.2024 IN IA NO.1/2024 IN OTRV 86/2020]

BY ADVS.

JAIKRISHNA R NARAYANI HARIKRISHNAN(K/000662/2014)

C.S.ARUN SHANKAR(K/361/2010)

ANISH P.(K/000409/2020) AKHIL SHAJI(K/915/2023)

THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 11.02.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ORDER

Dr.A.K.Jayasankaran Nambiar , J .

The issue involved in this OT revision filed by the State has been decided against the State by the judgment in Saji Thomas v. Assistant Commissioner, Department of Commercial Taxes, Special Circle and Others [2022 (3) KHC 515].

Accordingly, this OT Revision is dismissed by relying on the said judgment and answering the questions of law raised against the State and in favour of the assessee.

Sd/-

DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/-

EASWARAN S.

JUDGE ACR APPENDIX OF OT.REV 86/2020 PETITIONER ANNEXURES ANNEXURE A A TRUE COPY OF ASSESSMENT ORDER UNDER SECTION 25(1) OF KVAT ACT DATED

22.06.2016 BEARING NO.32110214602/2013-

14 PASSED BY THE COMMERCIAL TAX OFFICER, COMMERCIAL TAXES DEPARTMENT, PERAMBRA.

ANNEXURE B A TRUE COPY OF THE ORDER DATED

07.02.2018 IN KVATA NO.2290 OF 2016.

ANNEXURE C CERTIFIED COPY OF THE ORDER OF THE TRIBUNAL IN T.A.(VAT)NO.1029 OF 2018 DATED 10.12.2019.