CHEMBRA PEAK ESTATES LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) Heard Advocate R.Ramdas and Special Government Pleader C.E. Unnikrishnan for the parties.

(2.) M/S. Chembra Peak Estates Ltd., Muttil, Wayanad, represented by its Executive Director is the revision petitioner in these two Other Tax Revision cases. O.T. Rev. No.66 of 2016 concerns assessment year 2011-12 and O.T.Rev. No.67 of 2016 concerns assessment year 2012-13. The subject matter and the conclusions arrived at by the authorities are substantially same and similar in these two revisions. Hence, the revisions are taken up together and disposed of by this common judgment.

(3.) The petitioner is a Registered Dealer under KVAT Act, 2003 [for short 'the Act'] and mainly doing business of coffee, pepper, cardamom, etc. The petitioner in the instant revision petitions challenges the inclusion/addition of coffee husk in the total turnover of petitioner in the respective assessment years; levy of 35% of out-turn as husk quantity; Rs.2/- per kilogram of coffee husk on the determined and further inclusion of 10% for the omissions or suppressions by the dealer in maintenance of record or production of records, registers etc, before the authorities. The petitioner is finally called upon to pay Rs.1,98,830/- towards balance of tax payable for the assessment year 2011-12 and Rs.2,27,903/- for the assessment year 2012-13.