DELTA COMMUNICATIONS Vs. THE STATE OF KERALA

JUDGEMENT

(1.) This revision is preferred by the assessee against the order dated 29.06.2012 in T.A. No. (VAT) No. 974/2011 of the Kerala Value Added Tax Appellate Tribunal, Ernakulam. The Appellate Tribunal dismissed the appeal preferred by the revision petitioner and affirmed the order passed by the 1st Appellate Authority.

(2.) Brief facts relevant for the disposal of the revision are stated hereunder:

(3.) The Assessing Officer held that the revision petitioner is liable to pay tax under the Kerala Value Added Tax Act, 2003 (hereinafter 'the Act' for short), on rental charges received during the aforesaid return period. In arriving at the conclusion, the Assessing Officer placed reliance on the decision of the West Bengal Taxation Tribunal in 'Selvel Advertising Private Ltd. and Another v. Commercial Tax Officer' [(1993) 89 STC 1 ] and Bharat Sanchar Nigam Ltd. and Another Vs. Union of India (UOI) and Others, AIR 2006 SC 1383 : (2006) 4 CompLJ 330 : (2006) 201 CTR 346 : (2006) 282 ITR 273 : (2006) 3 JT 114 : (2006) 2 SCALE 752 : (2006) 3 SCC 1 : (2006) 145 STC 91 : (2006) 2 STR 161 : (2006) 152 TAXMAN 135 : (2006) AIRSCW 1266 : (2006) 2 Supreme 508 . Therefore, after making addition of 10% for probable omission and suppression to the rental amount received during the year, the total taxable turnover was fixed at Rs. 40,38,081/- and the turnover was assessed at the rate of 4% as provided under the Act.