METRO METAL INDUSTRIES MATTOOR Vs. STATE OF KERALA

JUDGEMENT

(1.) This Original Tax Revision Petition is filed against the order dated 13.10.2014 of the Kerala Value Added Tax Appellate Tribunal (for short 'The Tribunal'), Additional Bench, Ernakulam in T.A(VAT) No.941/2011. The revision petitioner was the respondent and the respondent herein was the petitioner before the Tribunal. The impugned order was passed by the Tribunal in appeal against the order dated 24.5.2011 of the Deputy Commissioner (Appeals), Commercial Taxes, Ernakulam in Sales Tax Appeal No. KVATA No.1284/2011 preferred by the respondent therein. Sales Tax Appeal No. KVATA No.1284/2011 was the appeal preferred by the State of Kerala before the Commercial Tax Officer-III, Angamaly against the proceedings No.321508888032/2007-08 dated 25.2.2011. For the sake of convenience, the parties to this revision are referred to as the petitioner and the respondent.

(2.) The petitioner is a metal crusher unit engaged in production and sale of granite metals and crusher dust at Mattoor in Ernakualm District. In the assessment year 2007-08, the petitioner had only one secondary crusher in the unit for their use. Therefore, they opted for payment of tax at compounded rate as provided under Sec. 8(b) of the Kerala Value Added Tax Act, 2003 (for short 'the KVAT Act). Sanction was accorded by the assessing authority as per Annexure A and the petitioner was directed to pay a sum of

(3.) A new Commercial Tax Officer assumed charge of the office after a lapse of 31/2 years and served the dealer with a notice afresh proposing revocation of the permission granted for the period 2007-08 for the reason that Sec. 40 of the Act has been violated by the assessee and a primary crusher has been installed in his unit without the factum of installation and usage being intimated to the assessing authority, within the statutorily permitted time of 15 days.