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

THE HONOURABLE MR. JUSTICE EASWARAN S.

MONDAY, THE 13^TH DAY OF JANUARY 2025 / 23RD POUSHA, 1946 OT.REV NO. 27 OF 2023 AGAINST THE ORDER DATED 08.02.2023 IN TA(VAT) NO.310/18 OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, THIRUVANANTHAPURAM REVISION PETITIONER/APPELLANT/ASSESSEE:

JOSHY GILBERT AGED 45 YEARS PROPRIETOR, M/S. GRACE POULTRY FARM, PAZHAYAKADA, NEYYATTINKARA, THIRUVANANTHAPURAM DISTRICT, PIN - 695121 BY ADVS.

SRI.RAHUL A.

SRI.S.ANIL KUMAR (TRIVANDRUM)

SRI.V.SATHEESH (S-3495)

SRI.K.SUNDAR RESPONDENT/RESPONDENT/REVENUE:

STATE OF KERALA REPRESENTED BY THE COMMISSIONER OF STATE TAXES, STATE GOODS AND SERVICE TAXES, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM., PIN - 695002 BY SR.GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR FINAL HEARING ON 13.01.2025, ALONG WITH OT.Rev.28/2023, 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 EASWARAN S.

MONDAY, THE 13^TH DAY OF JANUARY 2025 / 23RD POUSHA, 1946 OT.REV NO. 28 OF 2023 AGAINST THE ORDER DATED 08.02.2023 IN TA(VAT) NO.311/18 OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, THIRUVANANTHAPURAM REVISION PETITIONER/APPELLANT/ASSESSEE:

JOSHY GILBERT AGED 45 YEARS PROPRIETOR, M/S. GRACE POULTRY FARM, PAZHAYAKADA, NEYYATTINKARA, THIRUVANANTHAPURAM DISTRICT., PIN - 695121 BY ADVS.

SRI.RAHUL A.

SRI.S.ANIL KUMAR (TRIVANDRUM)

SRI.V.SATHEESH (S-3495)

SRI.K.SUNDAR RESPONDENT/RESPONDENT/REVENUE:

STATE OF KERALA REPRESENTED BY THE COMMISSIONER OF STATE TAXES, STATE GOODS AND SERVICE TAXES, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM, PIN CODE – 695 002.

BY GOVERNMENT PLEADER SMT.RESMITHA RAMACHANDRAN THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR FINAL HEARING ON 13.01.2025, ALONG WITH OT.Rev.27/2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

O R D E R

Dr. A.K.Jayasankaran Nambiar, J.

As both these OT. Revision petitions impugn a common order dated

08.02.2023 of the Kerala Value Added Tax Appellate Tribunal, Additional Bench, Thiruvananthapuram, in TA(VAT) Nos.310 and 311 of 2018, respectively, they are taken up for consideration and disposed by this common order.

2. The brief facts necessary for the disposal of these OT. Revision petitions are as follows:

The petitioner was stated to be engaged in the contract farming of live chicken during the assessment year 2014-15. It is the case of the petitioner that it used to receive day-old chicks entrusted by various persons, which it would rear for a period of 45 days, using the feed and medicines supplied by the owners, and thereafter, return the grown birds to the owners after rearing. For the services rendered by the petitioner, they would be paid service charges at the rate of Rs.5/- per Kg of the birds returned after rearing. The petitioner states that in view of the nature of the activities undertaken by him and under the bona fide belief that the said activities would not attract the definition of sale under the Kerala Value Added Tax Act (hereinafter referred to as “the KVAT Act”), it had not taken out registration under the KVAT Act. It is also the case of the petitioner that he was not maintaining any books of accounts in connection with the business activity conducted by him.

3. While so, the Intelligence Officer, attached to Squad No.III, Thiruvananthapuram, inspected the place of business of the petitioner, on 24.10.2014, and prepared an inspection report. Certain documents were also recovered, as evidenced by Annexures II and III produced along with the revision petitions. It is the case of the petitioner that the documents recovered at the time of inspection contained only the weighment details of the birds returned to the person who entrusted day-old checks for rearing, details of quantit