BEEPATH CASTINGS PVT LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) Ingenuity knows no bounds and nowhere is it more manifest than in attempts to evade taxes. The methods used are sometimes so inventive, cunning and astute that one would have no other option but to be amused at the sheer guile of the evader.

(2.) The revision petitions that were are now dealing with disclose a technique of evasion of tax that is at once simple and non-intricate but crafty and canny all the same. Such evasion being detected, defences are also sought to be attired in legal habiliments which is, however, undeserving.

(3.) Now to the essential facts: These revisions have been filed by the petitioner impugning the order of the Kerala Value Added Tax Additional Appellate Tribunal ('the Tribunal' for brevity) relating to the returns for the months of Aug. 2007, Sept., 2007 and Oct., 2007 respectively.