HYKON ELECTRONIC SYSTEMS Vs. STATE OF KERALA

JUDGEMENT

(1.) Heard the learned counsel for the petitioner and the learned Government Pleader appearing for the respondents.

(2.) Petitioner is a manufacturer of UPS Systems. They filed returns classifying the UPS under Sl. No. 69(27) of the third schedule to the KVAT Act. However, by Ext. P1 series of orders, assessment for the period 2005-06 to November 2011 was completed treating the UPS as falling under Sl. No. 33(5) of SRO 82/2006 taxable at 12.5%. By Ext. P6 series of orders, these assessment orders were confirmed by the appellate authority.

(3.) In the case of a similar assessee, assessment was completed and appeals were rejected. However, the Tribunal considered the further appeal filed and remanded the matter to the assessing authority and the assessing authority is seized of the matter.