High Court of KeralaOT.Rev/12/2015disposed of

State Of Kerala v. M/S. Kozhikode Sarvodaya Sangh

2015-02-20Honourable Mr.Justice K.Harilal,Honourable Mr.Justice Thottathil B.Radhakrishnan3 pages

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MR.JUSTICE K.HARILAL FRIDAY, THE 20TH DAY OF FEBRUARY 2015/1ST PHALGUNA, 1936 OT.Rev.No. 12 of 2015 () ------------------------- AGAINST THE ORDER IN TA(VAT) 1155/2013 OF THE KVAT ADDL. APPELLATE TRIBUNAL, PALAKKAD DATED 31-07-2014 REVISION PETITIONER/RESPONDENT/RESPONDENT/REVENUE: --------------------------------------------------------------------------------------- STATE OF KERALA BY SR. GOVT. PLEADER SRI.LIJU V. STEPHEN RESPONDENT(S)/APPELLANT/APPELLANT/ASSESSEE:

------------------------------------------------------------------------- M/S. KOZHIKODE SARVODAYA SANGH, S.M.STREET, KOZHIKODE, REPRESENTED BY ITS SECRETARY PIN - 673 001.

THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 20-02-2015, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:

OKB

THOTTATHIL B. RADHAKRISHNAN & K.HARILAL, JJ.

_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ O.T.Rev.No.12 of 2015 _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Dated this the 20th day of February, 2015

O R D E R

Thottathil B. Radhakrishnan, J.

This O.T. Revision is filed by the State. The fundamental issue is as to whether the assessee could claim exemption on the basis of the relevant Entry in the I Schedule. The pointed question is as to whether the assessee could be treated as carrying on a manufacturing process.

2. Though we had heard the learned Senior Government Pleader quite in extenso, we think that judicial propriety requires us to ensure consistency by having the decision to be in conformity with what would ultimately turn out, following a remit order made by this Court in O.T.R.No.86 of 2012 and connections on 6/2/2013. To our query, we are told that those matters are still pending before the Tribunal. We hope that the Tribunal will make an earnest effort to expedite the hearing in those matters. The order impugned in the OTR in hand is set aside and the case is remitted to the Tribunal to be listed along with the aforenoted remitted

OTRV.12/15 (2) cases. Let this be done, ensuring that following this order of remit, this matter is also listed before that Bench of the Tribunal where the matters remitted earlier as per order dated 6/2/2013 are pending.

This O.T. Revision is ordered accordingly.

Sd/- THOTTATHIL B. RADHAKRISHNAN, JUDGE Sd/- K.HARILAL, JUDGE okb.