JOSE THOMAS Vs. STATE OF KERALA

JUDGEMENT

(1.) The sole issue that arises for consideration in this O.T. Revision is the inclusion of amounts collected by the petitioner towards maintenance fund and sinking fund during the assessment year 2011- 2012, from persons on whose behalf the petitioner had constructed apartments, in the taxable turnover for the purposes of the KVAT Act,

(2.) We notice that on the said issue, by our earlier order dtd. 29/9/2023, in O.T. Rev. Nos. 87 and 93 of 2018, we found as follows at paragraphs 7 and 8 of the order: