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

THE HONOURABLE MR. JUSTICE EASWARAN S.

TH TUESDAY, THE 28 DAY OF JANUARY 2025 / 8TH MAGHA, 1946 OT.REV NO. 58 OF 2023 AGAINST THE ORDER DATED 20.04.2022 IN TA(VAT) NO.306 OF

2016 OF KERALA VALUE ADDED TAX/AGRICULTURE INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM REVISION PETITIONER(S)/RESPONDENT :

STATE OF KERALA, REPRESENTED BY THE JOINT COMMISSIONER OF STATE (LAW), DEPARTMENT OF KERALA GOODS AND SERVICE TAX, ERNAKULAM, PIN - 682011 BY ADV. V.K.SHAMSUDHEEN, SR. GOVERNMENT PLEADER RESPONDENT(S)/APPELLANT :

SMT. JOLLY EAPEN, XXII/402, 405, EDAKKODE, M/S. JOLLY FOOD PRODUCTS, THIRUVALLA, PIN - 689101 BY ADVS.

SANTHOSH P.ABRAHAM V.V.GEORGEKUTTY THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 28.01.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ORDER ‘C.R.’

Easwaran S., J.

This O.T. Revision is preferred by the State aggrieved by the order of the Kerala Value Added Tax/Agriculture Income Tax and Sales Tax Appellate Tribunal, Additional Bench, Thiruvananthapuram in T.A.(V.A.T.) No.306 of

2016 dated 20.4.2022.

2. The facts in brief for di