ELDHO PAUL Vs. STATE OF KERALA

JUDGEMENT

(1.) Since the assessee is common in both these revision petitions and since the legal issue involved is identical, these revision petitions are heard together and disposed of by this common judgment.

(2.) The petitioner is a dealer engaged in purchase and sale of public call office monitors, (hereinafter for the sake of brevity referred to as "PCO Monitors") for use in telephone booths. For the assessment year 2000- 01, the petitioner had filed annual returns conceding total and taxable turnover of Rs.5,53,200.00 and Rs.3,96,750.00 respectively. For the assessment year 2001-02, in the returns filed, petitioner had conceded total and taxable turnover of Rs.5,65,875.00 and Rs.5,29,265.00 respectively. In the returns filed the petitioner had conceded liability to tax at the rate of 4% treating PCO Monitors as a type of computer falling under Entry 56 of the First Schedule to KGST Act.

(3.) Since the conceded turnover was less than Rs.15,00,000/- the assessing authority has completed the assessments under Section 17(4) of the KGST Act, accepting the returns filed, but levying tax at the rate of 8% on the sales turnover of "PCO Monitor" treating it as an item falling under Entry 55 of First Schedule to KGST Act.