STATE OF KERALA Vs. ESSKAY INDUSTRIES

JUDGEMENT

(1.) These O.T. Revisions preferred by the State impugn the common order dtd. 28/2/2022 of the Kerala Value Added Tax Appellate Tribunal, Ernakulam in T.A.(VAT) Nos.51/2021 and 52/2021 preferred by the respondent assessee. The brief facts necessary for disposal of these O.T. Revisions are as follows:

(2.) During the assessment years 2012-13 and 2013-14, the respondent assessee, which was engaged in the business of running a metal crusher unit, had opted for payment of tax at the compounded rate under Sec. 8(b) of the Kerala Value Added Tax Act (hereinafter referred to as the "KVAT Act"). In the declaration filed before the statutory authorities under the KVAT Act, the assessee had declared only two machines, namely, a secondary crusher (Cone crusher) and a primary crusher as the machines installed in the premises. The assessee also paid tax on compounded basis in the light of the declaration so furnished to the authorities under the KVAT Act.

(3.) In an inspection that was carried out by the authorities under the KVAT Act, it subsequently came out that the assessee had sought for permission from the State Mining and Geology Department in respect of three machines, namely, the primary crusher, the secondary crusher (Cone crusher) and another secondary crusher. The affidavit filed by the assessee before the State Mining and Geology Department also mentioned the installation of the additional secondary crusher in the premises. The installation of the said additional secondary crusher is also borne out by the report of the State Mining and Geology Department which states, among other things, that the additional secondary crusher was seen installed in the premises of the assessee. It is based on the said evidence and findings of the Mining and Geology Department that the Assessing Authority and the First Appellate Authority found against the respondent assessee on the aspect of differential tax payable on compounded basis under Sec. 8(b) of the KVAT Act.