K.G. REJIMON Vs. STATE OF KERALA

JUDGEMENT

(1.) This Other Tax Revision Petition, at the instance of an assessee under the provisions of the Kerala Value Added Tax Act, 2003 (hereinafter referred to as the 'Act'), seeks to challenge the suo motu steps initiated under Sec. 56 of the Act, cancelling an assessment completed in his favour, as confirmed by the Commissioner of Commercial Taxes.

(2.) The assessee is stated to be engaged in the trading of "thermic fluid heater", which, according to him, attracts tax at 4% under Entry 83(1)(f) of Schedule III to the Act. The assessment was of the year 2009-10 by an order dtd. 11/11/2013, imposing tax at the rate of 12.5% on the afore item, placing reliance on a clarification dtd. 12/8/2006 of the Commissioner of Commercial Taxes, as per which, the tax payable was at 12.5%. The assessment was challenged before the first appellate authority by filing KVATA No.99 of 2014 and by the appellate order dtd. 31/1/2014, the first appellate authority noticed that the clarification relied on while finalizing the assessment has been set aside by this Court in the judgment dtd. 15/2/2008 in OTA No.3 of 2008, since there was no proper consideration of the issue by the Commissioner, directed the Commissioner to revisit the issue afresh.

(3.) Consequent to the remit as above, the assessing authority passed a fresh order dtd. 16/10/2015(Annexure-C), imposing tax at 4% with respect to the products dealt with by the assessee.