SOUDAMINI SIVADAS PROPRIETRIX Vs. STATE OF KERALA

JUDGEMENT

(1.) BRIEF Facts: 1. The appellant, proprietrix of a trading concern, having failed in her first essay to successfully assail the orders of assessment for the years 2010 -11 and 2011 -12, filed the present appeal impugning the judgment dated 27.03.2014 in W.P.(C) No.3850/2014.

(2.) BRIEFLY stated, the appellant is a registered dealer on the rolls of the third respondent, trading in margarine and other bakery shortenings. On 25.11.2013, the third respondent issued a notice to the appellant under Section 25(1) of the Kerala Value Added Tax Act, 2003 ('the KVAT 'Act' for brevity) proposing to levy tax on the sales turnover of 'Margarine' for the Assessment Years 2010 -11 and 2011¬12. Not satisfied with the explanation submitted by the appellant through her reply dated 11.12.2013, the third respondent issued Exhibits P15 and P16 assessment proceedings. The third respondent, issued the said notices of demand (Exthibits P15 and P16) in Form No.12, requiring the appellant to pay t 2,41,818/ - and t 2,06,844/ - for the assessment years 2010 -11 and 2011 -12 respectively.

(3.) CHALLENGING Exhibits P15 and P16 assessment orders issued by the third respondent, the appellant filed W.P.(C) No.3850/2014. In the said writ petition, the appellant also impugned Exhibits P1 and P1(a) 'Clarification Orders' issued by the competent authority under Section 94 of the KVAT Act, declaring that Margarine is liable to attract a higher rate of tax, by virtue of Entry 64(8) of the relevant notification.