STATE OF KERALA Vs. JOLLY EAPEN

JUDGEMENT

(1.) This O.T. Revision is preferred by the State aggrieved by the order of the Kerala Value Added Tax/Agriculture Income Tax and Sales Tax Appellate Tribunal, Additional Bench, Thiruvananthapuram in T.A.(V.A.T.) No.306 of 2016 dtd. 20/4/2022.

(2.) The facts in brief for disposal of the revision are as follows:

(3.) Heard Sri. V.K.Shamsudheen, the learned Senior Government Pleader appearing for the State and Sri. Santhosh P. Abraham, the learned counsel appearing for the assessee.