NATIONAL ENGINEERING CO Vs. STATE OF KERALA

JUDGEMENT

(1.) THIS Tax Revision Case is directed against the order of the Sales Tax Appellate Tribunal, Additional Bench, Kozhikode dated 12. 2. 1996 in T. A. No. 530 of 1993. The assessee is the revision petitioner and the State of Kerala is the respondent. The assessment year involved in this revision is 1984-85. The assessee is undertaking contract work of electrification involving supply of materials and service. For the above assessment year the petitioner declared a total turnover of Rs. 18,99,808/- and claimed exemption on Rs. 18,34,197/ -. After the enquiry an assessment order evidenced by annexure- i was passed by the assessing authority on 4. 8. 1992. Subsequent to the assessment, the petitioner filed option before the assessing authority in view of the amendment introduced in the Kerala General Sales Tax Act by the Finance Act 1992 as per annexure- II dated 15. 10. 1992. Thereafter the assessee filed an appeal against the order of assessment for the year 1984-85 before the Deputy Commissioner (Appeals), Kozhikode as STA No. 411/92. The appellate authority dismissed the appeal as per annexure- III order dated 14. 7. 1993. The assessee thereafter filed a further appeal before the Kerala sales Tax Appellate Tribunal, Additional Bench, Kozhikod e as T. A. No. 530 of 1993. The Tribunal also dismissed the appeal and hence the present revision has been filed.

(2.) HEARD learned counsel appearing for the petitioner and the Special Government Pleader for taxes on behalf of the respondent.