CHOICE CONSTRUCTIONSC Vs. STATE OF KERALA

JUDGEMENT

(1.) There is a common appellant in both these appeals-- the assessee under the Kerala Value Added Tax Act, 2003. The appellant has approached this court challenging the conditional order of stay granted by the appellate authority in appeals filed by the appellant against order of penalty and assessment. According to the appellant, the assessing officer and the intelligence officer proceeded on the basis that the appellant ought to have included the value of import of lifts in its return and tax ought to have been paid. The appellant is paying tax under section 8 of the Act. According to the appellant, it is a case squarely covered by article 286 of the Constitution of India as it is a case of import from outside India and there is no liability to pay tax or to include the said transaction in the returns. The appellate authority has directed the appellant to remit 1/3rd of the penalty (about Rs. 41 lakhs) and 1/3rd of the tax and interest assessed about (Rs. 25 lakhs).

(2.) The learned single judge by the impugned judgment has ordered as follows:

(3.) We heard learned counsel for the appellant and the learned Government Pleader.