High Court of KeralaDivision BenchThe OT Rev Nos 117/2020 and connected cases are...
State of Kerala v. Spice Agencies (OT Rev Nos 117/2020 & connected cases)
Case / Petition Number:OT Rev No 117/2020 & connected cases
Case Details & Bench
- Court
- High Court of Kerala
- Hon'ble Judges
- Dr. A.K. Jayasankararan Nambiar
- Mr. Justice Mohammed Nias CP
- Judgment Date
- 2023-08-17
- Court Decision / Holding
- The revisions are disposed by a common order in favour of the assessee, rejecting the Revenue’s challenge to the IIT Delhi report and affirming classification of the products under heading 3909.30.90 (Polyurethane in primary form) and Entry 118(9) List A KVAT Act. The court holds that the IIT report deserves weight and that no credible material was produced by the State to dislodge its findings.
- Final Disposition
- The OT Rev Nos 117/2020 and connected cases are disposed of in favour of the assessee; the Revenue’s contentions are rejected, and the classification of the products under heading 3909.30.90/Entry 118(9) List A KVAT Act is sustained.
Parties to the Case
Appellants / Petitioners
- State of Kerala
Respondents
- M/S. Spice Agencies, Kozhikode-673631
Legal Representation & Advocates
Counsels for Petitioners
- • Sri Mohammed Rafiq
- • Smt. M.M. Jasmine
Counsels for Respondents
- • Sri Karthik S. Nair
- • Sri. Prabhakaran P.M.(KAR/3094/2010)
Case Synopsis & Summary
This is a common High Court order disposing multiple O.T. Revision petitions filed by the State of Kerala challenging a Kerala Value Added Tax Appellate Tribunal order on the classification of two polyurethane products—Elastopan CS 9500 C-B and Lupranate 137/29—sold by Spice Agencies. The central issue is whether these products should be taxed under heading 3909.30.90 of the Customs Tariff Act, corresponding to polyurethane in primary form, and thereby attract 5% tax under Entry 118(9) List A of Schedule III to the KVAT Act, or whether they should remain under a different heading (historically 2929.10.90). The First Appellate Authority relied on IIT Delhi’s scientific analysis diagnosing the products as polyurethane in primary form, and the KVAT Appellate Tribunal followed suit. The Revenue challenged the IIT report, arguing it lacked cogent reasons and that other materials could dislodge it. The Court upheld the weight of the expert evidence, rejected the Revenue’s attempts to discredit it, and disposed of the revisions in favour of the assessee, confirming the classification under 3909.30.90/Entry 118(9) List A KVAT Act.
Provisions of Law Cited
Kerala Value Added Tax Act (KVAT Act)Schedule III, List A, Entry 118(9)Customs Tariff Act, heading 3909.30.90
Legal Doctrines & Maxims
- The court cannot lightly brush aside scientific evidence; expert reports must be given weightage.
- Quinn India Ltd. v. Commissioner of Central Excise, Hyderabad (2006) 9 SCC 559
- Hindustan Ferodo Ltd. v. Collector of Central Excise, Bombay (1997) 2 SCC 677
Submissions & Arguments
Contentions of Appellants / Petitioners
The State contends that the product classification should be under heading 3909.30.90 (polyurethane in primary form) under the Customs Tariff Act, corresponding to Entry 118(9) List A of Schedule III KVAT Act. It asserts there was no change in the products’ composition that would justify reclassification, and it challenges IIT Delhi’s report as lacking cogent reasoning, urging reliance on material available in the record to dispute the IIT finding.
Contentions of Respondents
Spice Agencies relies on IIT Delhi’s test report concluding the product is polyurethane in primary form, justifying classification under heading 3909.30.90 and Entry 118(9) List A KVAT Act. It notes that the products were previously classified under heading 2929.10.90 and argues that no change in product warrants changing the classification. The respondent emphasizes that no contrary expert report was produced to rebut IIT Delhi’s findings.
Cited Precedents (2)
| Case Name | Citation | Treatment | Explanation |
|---|---|---|---|
| Quinn India Ltd. v. Commissioner of Central Excise, Hyderabad | (2006) 9 SCC 559 | Positive | Cited to support the principle that scientific evidence should be given due weight in classification/tax matters. |
| Hindustan Ferodo Ltd. v. Collector of Central Excise, Bombay | (1997) 2 SCC 677 | Positive | Cited to reinforce the stance that expert evidence must be treated with weight in tax adjudication. |
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Extracted Judgment Text
Exact text extracted from official judgment records.
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR**
## **&**
**THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.**
**THURSDAY, THE 17[TH] DAY OF AUGUST 2023/26TH SRAVANA, 1945**
**O.T.REV.NO.117 OF 2020**
**AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A. (VAT).NO.74/2016 DATED 06.01.2020.**
## **REVISION PETITIONER/APPELLANT/REVENUE:**
**STATE OF KERALA**
**REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW) STATE GST DEPARTMENT, ERNAKULAM 682 011**
**BY SRI.MOHAMMED RAFIQ, SPL. GOVT. PLEADER (TAXES) BY SMT.M.M.JASMINE, GOVERNMENT PLEADER**
## **RESPONDENT/RESPONDENT/ASSESSEE:**
**M/S.SPICE AGENCIES 13/486, NEAR AWH EDUCATIONAL CENTRE, MADURA BAZAR, B.C ROAD, KOZHIKODE - 673 631**
**BY ADV.SRI.KARTHIK S. NAIR BY ADV.SRI.PRABHAKARAN P.M.(KAR/3094/2010)**
**THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 17.08.2023 ALONG WITH O.T.REV.NO.126 OF 2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.T.REV.NO.117/2020**
**& CON. CASES :: 2 ::**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR**
## **&**
**THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.**
**THURSDAY, THE 17[TH] DAY OF AUGUST 2023/26TH SRAVANA, 1945**
**OT.REV NO.126 OF 2020**
**AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A. (VAT).NO.76/2016 DATED 06.01.2020.**
## **REVISION PETITIONER/APPELLANT/REVENUE:**
**STATE OF KERALA REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM - 682011.**
**BY SRI.MOHAMMED RAFIQ, SPL. GOVT. PLEADER (TAXES) BY SMT.M.M.JASMINE, GOVERNMENT PLEADER**
## **RESPONDENT/RESPONDENT/ASSESSEE:**
**M/S.SPICE AGENCIES 13/486, NEAR AWH EDUCATIONAL CENTRE,MADURA BAZAR, B.C.ROAD, KOZHIKODE - 673631.**
**BY ADV.SRI.KARTHIK S. NAIR BY ADV.SRI.PRABHAKARAN P.M.(KAR/3094/2010)**
**THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 17.08.2023 ALONG WITH O.T.REV.NO.117 OF 2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 3 ::**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR**
## **&**
## **THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.**
**THURSDAY, THE 17[TH] DAY OF AUGUST 2023/26TH SRAVANA, 1945**
## **O.T.REV.NO.127 OF 2020**
**AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A. (VAT).NO.78/2016 DATED 06.01.2020.**
## **REVISION PETITIONER/APPELLANT/REVENUE:**
**STATE OF KERALA**
**REP. BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM-682 011**
**BY SRI.MOHAMMED RAFIQ, SPL. GOVT. PLEADER (TAXES) BY SMT.M.M.JASMINE, GOVERNMENT PLEADER**
## **RESPONDENT/RESPONDENT/ASSESSEE:**
**M/S.SPICE AGENCIES 13/486, NEAR AWH EDUCATIONAL CENTRE, MADURA BAZAR, B.C.ROAD, KOZHIKODE-673 631**
**BY ADV.SRI.KARTHIK S. NAIR BY ADV.SRI.PRABHAKARAN P.M.(KAR/3094/2010)**
**THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 17.08.2023 ALONG WITH O.T.REV.NO.117 OF 2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 4 ::**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR**
## **&**
## **THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.**
**THURSDAY, THE 17[TH] DAY OF AUGUST 2023/26TH SRAVANA, 1945**
## **O.T.REV.NO.128 OF 2020**
**AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A. (VAT).NO.77/2016 DATED 06.01.2020.**
## **REVISION PETITIONER/APPELLANT/REVENUE:**
**STATE OF KERALA**
**REP. BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM 682 011.**
**BY SRI.MOHAMMED RAFIQ, SPL. GOVT. PLEADER (TAXES) BY SMT.M.M.JASMINE, GOVERNMENT PLEADER**
## **RESPONDENT/RESPONDENT/ASSESSEE:**
**M/S.SPICE AGENCIES 13/486, NEAR AWH EDUCATIONAL CENTRE, MADURA BAZAR, B.C. ROAD, KOZHIKODE 673 631.**
**BY ADV.SRI.KARTHIK S. NAIR BY ADV.SRI.PRABHAKARAN P.M.(KAR/3094/2010)**
**THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 17.08.2023 ALONG WITH O.T.REV.NO.117 OF 2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.T.REV.NO.117/2020**
**& CON. CASES :: 5 ::**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR**
**&**
**THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.**
**THURSDAY, THE 17[TH] DAY OF AUGUST 2023/26TH SRAVANA, 1945**
**O.T.REV.NO.129 OF 2020**
**AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A. (VAT).NO.82/2016 DATED 06.01.2020.**
## **REVISION PETITIONER/APPELLANT/REVENUE:**
**STATE OF KERALA REP. BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM - 682 011.**
**BY SRI.MOHAMMED RAFIQ, SPL. GOVT. PLEADER (TAXES) BY SMT.M.M.JASMINE, GOVERNMENT PLEADER**
## **RESPONDENT/RESPONDENT/ASSESSEE:**
**M/S.SPICE AGENCIES 13/486, NEAR AWH EDUCATIONAL CENTRE, MADURA BAZAR, B.C.ROAD, KOZHIKODE - 673 631.**
**BY ADV.SRI.KARTHIK S. NAIR BY ADV.SRI.PRABHAKARAN P.M.(KAR/3094/2010)**
**THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 17.08.2023 ALONG WITH O.T.REV.NO.117 OF 2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.T.REV.NO.117/2020**
**& CON. CASES :: 6 ::**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR**
**&**
## **THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.**
**THURSDAY, THE 17[TH] DAY OF AUGUST 2023/26TH SRAVANA, 1945**
**O.T.REV.NO.132 OF 2020 AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A. (VAT).NO.80/2016 DATED 06.01.2020.**
## **REVISION PETITIONER/APPELLANT/REVENUE:**
**STATE OF KERALA REP. BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM 682 011.**
**BY SRI.MOHAMMED RAFIQ, SPL. GOVT. PLEADER (TAXES) BY SMT.M.M.JASMINE, GOVERNMENT PLEADER**
## **RESPONDENT/RESPONDENT/ASSESSEE:**
**M/S.SPICE AGENCIES 13/486, NEAR AWH EDUCATIONAL CENTRE, MADURA BAZAR, B.C. ROAD, KOZHIKODE 673 631.**
**BY ADV.SRI.KARTHIK S. NAIR BY ADV.SRI.PRABHAKARAN P.M.(KAR/3094/2010)**
**THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 17.08.2023 ALONG WITH O.T.REV.NO.117 OF 2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.T.REV.NO.117/2020**
**& CON. CASES :: 7 ::**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR**
**&**
**THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.**
**THURSDAY, THE 17[TH] DAY OF AUGUST 2023/26TH SRAVANA, 1945**
**O.T.REV.NO.133 OF 2020**
**AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A. (VAT).NO.83/2016 DATED 06.01.2020.**
## **REVISION PETITIONER/APPELLANT/REVENUE:**
**STATE OF KERALA REP BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM-682 011**
**BY SRI.MOHAMMED RAFIQ, SPL. GOVT. PLEADER (TAXES) BY SMT.M.M.JASMINE, GOVERNMENT PLEADER**
## **RESPONDENT/RESPONDENT/ASSESSEE:**
**M/S.SPICE AGENCIES 13/486,NEAR AWH EDUCATIONAL CENTRE, MADARUA BAZAR, B.C ROAD, KOZHIKODE-673 631**
**BY ADV.SRI.KARTHIK S. NAIR BY ADV.SRI.PRABHAKARAN P.M.(KAR/3094/2010)**
**THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 17.08.2023 ALONG WITH O.T.REV.NO.117 OF 2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.T.REV.NO.117/2020**
**& CON. CASES :: 8 ::**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR**
**&**
**THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.**
**THURSDAY, THE 17[TH] DAY OF AUGUST 2023/26TH SRAVANA, 1945**
**O.T.REV.NO.134 OF 2020**
**AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A. (VAT).NO.81/2016 DATED 06.01.2020.**
## **REVISION PETITIONER/APPELLANT/REVENUE:**
**STATE OF KERALA, REP. BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM - 682 011.**
**BY SRI.MOHAMMED RAFIQ, SPL. GOVT. PLEADER (TAXES) BY SMT.M.M.JASMINE, GOVERNMENT PLEADER**
## **RESPONDENT/RESPONDENT/ASSESSEE:**
**M/S. SPICE AGENCIES 13/486, NEAR AWH EDUCATIONAL CENTRE, MADURA BAZAR, B.C. ROAD, KOZHIKODE 673 631.**
**BY ADV.SRI.KARTHIK S. NAIR BY ADV.SRI.PRABHAKARAN P.M.(KAR/3094/2010)**
**THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 17.08.2023 ALONG WITH O.T.REV.NO.117 OF 2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.T.REV.NO.117/2020**
**& CON. CASES :: 9 ::**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR**
**&**
**THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.**
**THURSDAY, THE 17[TH] DAY OF AUGUST 2023/26TH SRAVANA, 1945**
**O.T.REV.NO.135 OF 2020 AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A. (VAT).NO.79/2016 DATED 06.01.2020.**
## **REVISION PETITIONER/APPELLANT/REVENUE:**
**STATE OF KERALA REP BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM-682 011**
**BY SRI.MOHAMMED RAFIQ, SPL. GOVT. PLEADER (TAXES) BY SMT.M.M.JASMINE, GOVERNMENT PLEADER**
## **RESPONDENT/RESPONDENT/ASSESSEE:**
**M/S. SPICE AGENCIES 13/486, NEAR AWN EDUCATIONAL CENTRE, MADURA BAZAR, B.C ROAD, KOZHIKODE-673 631**
**BY ADV.SRI.KARTHIK S. NAIR BY ADV.SRI.PRABHAKARAN P.M.(KAR/3094/2010)**
**THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 17.08.2023 ALONG WITH O.T.REV.NO.117 OF 2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.T.REV.NO.117/2020**
**& CON. CASES :: 10 ::**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR**
**&**
## **THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.**
**THURSDAY, THE 17[TH] DAY OF AUGUST 2023/26TH SRAVANA, 1945**
**O.T.REV.NO.139 OF 2020 AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A. (VAT).NO.75/2016 DATED 06.01.2020.**
## **REVISION PETITIONER/APPELLANT/REVENUE:**
**STATE OF KERALA REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM-682 011.**
**BY SRI.MOHAMMED RAFIQ, SPL. GOVT. PLEADER (TAXES) BY SMT.M.M.JASMINE, GOVERNMENT PLEADER**
## **RESPONDENT/RESPONDENT/ASSESSEE:**
**M/S.SPICE AGENCIES 13/486, NEAR AWH EDUCATIONAL CENTRE, MADURA BAZAR, B.C.ROAD, KOZHIKODE-673 631.**
**BY ADV.SRI.KARTHIK S. NAIR BY ADV.SRI.PRABHAKARAN P.M.(KAR/3094/2010)**
**THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 17.08.2023 ALONG WITH O.T.REV.NO.117 OF 2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.T.REV.NO.117/2020 & CON. CASES :: 11 ::**
**IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR**
## **&**
## **THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.**
**THURSDAY, THE 17[TH] DAY OF AUGUST 2023/26TH SRAVANA, 1945**
**O.T.REV.NO.141 OF 2020**
**AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A. (VAT).NO.88/2016 DATED 06.01.2020.**
## **REVISION PETITIONER/APPELLANT/REVENUE:**
**STATE OF KERALA, REP. BY THE JOINT COMMISSIONER OF STATE (LAW), STATE GST DEPARTMENT, ERNAKULAM-682 011**
**BY SRI.MOHAMMED RAFIQ, SPL. GOVT. PLEADER (TAXES) BY SMT.M.M.JASMINE, GOVERNMENT PLEADER**
## **RESPONDENT/RESPONDENT/ASSESSEE:**
**M/S.SPICE AGENCIES 13/486, NEAR AWH EDUCATIONAL CENTRE, MADURA BAZAR, B.C ROAD, KOZHIKODE-673 631**
**BY ADV.SRI.KARTHIK S. NAIR BY ADV.SRI.PRABHAKARAN P.M.(KAR/3094/2010)**
**THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 17.08.2023 ALONG WITH O.T.REV.NO.117 OF 2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.T.REV.NO.117/2020**
**& CON. CASES :: 12 ::**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR**
**&**
**THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.**
**THURSDAY, THE 17[TH] DAY OF AUGUST 2023/26TH SRAVANA, 1945**
**O.T.REV.NO.142 OF 2020**
**AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A. (VAT).NO.86/2016 DATED 06.01.2020.**
## **REVISION PETITIONER/APPELLANT/REVENUE:**
**STATE OF KERALA REP BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM-682 011**
**BY SRI.MOHAMMED RAFIQ, SPL. GOVT. PLEADER (TAXES) BY SMT.M.M.JASMINE, GOVERNMENT PLEADER**
## **RESPONDENT/RESPONDENT/ASSESSEE:**
**SPICE AGENCIES**
**13/486, NEAR AWH EDUCATIONAL CENTRE, MADURA BAZAR, B.C ROAD, KOZHIKODE-673 631**
**BY ADV.SRI.KARTHIK S. NAIR BY ADV.SRI.PRABHAKARAN P.M.(KAR/3094/2010)**
**THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 17.08.2023 ALONG WITH O.T.REV.NO.117 OF 2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.T.REV.NO.117/2020**
**& CON. CASES :: 13 ::**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR**
## **&**
## **THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.**
**THURSDAY, THE 17[TH] DAY OF AUGUST 2023/26TH SRAVANA, 1945**
**O.T.REV.NO.143 OF 2020 AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A. (VAT).NO.223/2019 DATED 06.01.2020.**
## **REVISION PETITIONER/APPELLANT/REVENUE:**
**STATE OF KERALA REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM 682 011**
**BY SRI.MOHAMMED RAFIQ, SPL. GOVT. PLEADER (TAXES) BY SMT.M.M.JASMINE, GOVERNMENT PLEADER**
## **RESPONDENT/RESPONDENT/ASSESSEE:**
**M/S.SPICE AGENCIES 13/486, NEAR AWH EDUCATIONAL CENTRE, MADURA BAZAR, B.C ROAD, KOZHIKODE 673 631**
**BY ADV.SRI.KARTHIK S. NAIR BY ADV.SRI.PRABHAKARAN P.M.(KAR/3094/2010)**
**THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 17.08.2023 ALONG WITH O.T.REV.NO.117 OF 2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.T.REV.NO.117/2020**
**& CON. CASES :: 14 ::**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR**
**&**
## **THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.**
**THURSDAY, THE 17[TH] DAY OF AUGUST 2023/26TH SRAVANA, 1945**
**O.T.REV.NO.144 OF 2020 AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A. (VAT).NO.85/2016 DATED 06.01.2020.**
## **REVISION PETITIONER/APPELLANT/REVENUE:**
**STATE OF KERALA REP. BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM -682 011.**
**BY SRI.MOHAMMED RAFIQ, SPL. GOVT. PLEADER (TAXES) BY SMT.M.M.JASMINE, GOVERNMENT PLEADER**
## **RESPONDENT/RESPONDENT/ASSESSEE:**
**M/S.SPICE AGENCIES 13/486, NEAR AWH EDUCATIONAL CENTRE, MADURA BAZAR, B.C.ROAD, KOZHIKODE-673 631.**
**BY ADV.SRI.KARTHIK S. NAIR BY ADV.SRI.PRABHAKARAN P.M.(KAR/3094/2010)**
**THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 17.08.2023 ALONG WITH O.T.REV.NO.117 OF 2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.T.REV.NO.117/2020**
**& CON. CASES :: 15 ::**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR**
**&**
## **THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.**
**THURSDAY, THE 17[TH] DAY OF AUGUST 2023/26TH SRAVANA, 1945**
**O.T.REV.NO.149 OF 2020**
**AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A. (VAT).NO.87/2016 DATED 06.01.2020.**
## **REVISION PETITIONER/RESPONDENT/REVENUE:**
**STATE OF KERALA REP. BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM-682 011**
**BY SRI.MOHAMMED RAFIQ, SPL. GOVT. PLEADER (TAXES) BY SMT.M.M.JASMINE, GOVERNMENT PLEADER**
## **RESPONDENT/APPELLANT/ASSESSEE:**
**M/S.SPICE AGENCIES 13/486, NEAR AWH EDUCATIONAL CENTRE, MADURA BAZAR, B.C.ROAD, KOZHIKODE-673 631**
**BY ADV.SRI.KARTHIK S. NAIR BY ADV.SRI.PRABHAKARAN P.M.(KAR/3094/2010)**
**THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 17.08.2023 ALONG WITH O.T.REV.NO.117 OF 2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.T.REV.NO.117/2020**
**& CON. CASES :: 16 ::**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR**
**&**
**THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.**
**THURSDAY, THE 17[TH] DAY OF AUGUST 2023/26TH SRAVANA, 1945**
**O.T.REV.NO.150 OF 2020**
**AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A. (VAT).NO.221/2019 DATED 06.01.2020.**
## **REVISION PETITIONER/APPELLANT/REVENUE:**
**STATE OF KERALA REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX(LAW), STATE GST DEPARTMENT,ERNAKULAM-682011.**
**BY SRI.MOHAMMED RAFIQ, SPL. GOVT. PLEADER (TAXES) BY SMT.M.M.JASMINE, GOVERNMENT PLEADER**
## **RESPONDENT/RESPONDEMNT/ASSESSEE:**
**M/S. SPICE AGENCIES, 13/486,NEAR AWH EDUCATIONAL CENTRE, MADURA BAZAR,B.C.ROAD,KOZHIKODE-673631.**
**BY ADV.SRI.KARTHIK S. NAIR BY ADV.SRI.PRABHAKARAN P.M.(KAR/3094/2010)**
**THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 17.08.2023 ALONG WITH O.T.REV.NO.117 OF 2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.T.REV.NO.117/2020**
**& CON. CASES :: 17 ::**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR**
**&**
## **THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.**
**THURSDAY, THE 17[TH] DAY OF AUGUST 2023/26TH SRAVANA, 1945**
**O.T.REV.NO.152 OF 2020 AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A. (VAT).NO.84/2016 DATED 06.01.2020.**
## **REVISION PETITIONER/APPELLANT/REVENUE:**
**STATE OF KERALA REPRESENTED BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM-682 011.**
**BY SRI.MOHAMMED RAFIQ, SPL. GOVT. PLEADER (TAXES) BY SMT.M.M.JASMINE, GOVERNMENT PLEADER**
## **RESPONDENT/RESPONDENT/ASSESSEE:**
**M/S.SPICE AGENCIES 13/486, NEAR AWH EDUCATIONAL CENTRE, MADURA BAZAR, B.C. ROAD, KOZHIKODE-673 631.**
**BY ADV.SRI.KARTHIK S. NAIR BY ADV.SRI.PRABHAKARAN P.M.(KAR/3094/2010)**
**THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 17.08.2023 ALONG WITH O.T.REV.NO.117 OF 2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.T.REV.NO.117/2020**
**& CON. CASES :: 18 ::**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR**
**&**
## **THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.**
**THURSDAY, THE 17[TH] DAY OF AUGUST 2023/26TH SRAVANA, 1945**
**O.T.REV.NO.153 OF 2020 AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A. (VAT).NO.224/2019 DATED 06.01.2020.**
## **REVISION PETITIONER/APPELLANT/REVENUE:**
**STATE OF KERALA REP. BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM-682 011**
**BY SRI.MOHAMMED RAFIQ, SPL. GOVT. PLEADER (TAXES) BY SMT.M.M.JASMINE, GOVERNMENT PLEADER**
## **RESPONDENT/RESPONDENT/ASSESSEE:**
**M/S.SPICE AGENCIES 13/486, NEAR AWH EDUCATIONAL CENTRE, MADURA BAZAR, B.C.ROAD, KOZHIKODE-673 631**
**BY ADV.SRI.KARTHIK S. NAIR BY ADV.SRI.PRABHAKARAN P.M.(KAR/3094/2010)**
**THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 17.08.2023 ALONG WITH O.T.REV.NO.117 OF 2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.T.REV.NO.117/2020**
**& CON. CASES :: 19 ::**
**IN THE HIGH COURT OF KERALA AT ERNAKULAM**
## **PRESENT**
**THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR**
**&**
## **THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.**
**THURSDAY, THE 17[TH] DAY OF AUGUST 2023/26TH SRAVANA, 1945**
**O.T.REV.NO.154 OF 2020 AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A. (VAT).NO.222/2019 DATED 06.01.2020.**
## **REVISION PETITIONER/APPELLANT/REVENUE:**
**STATE OF KERALA REP. BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM-682 011.**
**BY SRI.MOHAMMED RAFIQ, SPL. GOVT. PLEADER (TAXES) BY SMT.M.M.JASMINE, GOVERNMENT PLEADER**
## **RESPONDENT/RESPONDENT/ASSESSEE:**
**M/S. SPICE AGENCIES 13/486, NEAR AWH EDUCATIONAL CENTRE, MADURA BAZAR, B.C.ROAD, KOZHIKODE-673 631.**
**BY ADV.SRI.KARTHIK S. NAIR BY ADV.SRI.PRABHAKARAN P.M.(KAR/3094/2010)**
**THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 17.08.2023 ALONG WITH O.T.REV.NO.117 OF 2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
**O.T.REV.NO.117/2020**
**& CON. CASES :: 20 ::**
## **IN THE HIGH COURT OF KERALA AT ERNAKULAM**
# **PRESENT**
**THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR**
**&**
**THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P.**
**THURSDAY, THE 17[TH] DAY OF AUGUST 2023/26TH SRAVANA, 1945**
**O.T.REV.NO.155 OF 2020**
**AGAINST THE ORDER OF THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN T.A. (VAT).NO.89/2016 DATED 06.01.2020.**
## **REVISION PETITIONER/APPELLANT/REVENUE:**
**STATE OF KERALA REP.BY THE JOINT COMMISSIONER OF STATE TAX (LAW), STATE GST DEPARTMENT, ERNAKULAM-682 011**
**BY SRI.MOHAMMED RAFIQ, SPL. GOVT. PLEADER (TAXES) BY SMT.M.M.JASMINE, GOVERNMENT PLEADER**
## **RESPONDENT/RESPONDENT/ASSESSEE:**
**M/S. SPICE AGENCIES 13/486, NEAR AWH EDUCATIONAL CENTRE, MADURA BAZAR, B.C.ROAD, KOZHIKODE-673 631**
**BY ADV.SRI.KARTHIK S. NAIR BY ADV.SRI.PRABHAKARAN P.M.(KAR/3094/2010)**
**THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 17.08.2023 ALONG WITH O.T.REV.NO.117 OF 2020 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 21 ::**
## **O R D E R**
## **Dr. A.K. Jayasankaran Nambiar, J.**
All these O.T. Revisions filed by the State involve a common issue with regard to the classification of a product for the purposes of taxation, and hence, they are taken up together for consideration and disposed by this common order.
2. The above revisions impugn a common order of the Kerala Value Added Tax Appellate Tribunal that dismissed the appeals preferred by the State against the orders of the First Appellate Authority under the Kerala Value Added Tax Act [hereinafter referred to as the 'KVAT Act'] that found in favour of the assessee on the issue of classification of two products namely, Elastopan CS 9500 C-B and Lupranate 137/29 marketed by the assessee, for the purposes of taxation and imposition of penalty under the KVAT Act.
3. The stand of the respondent/assessee before the Assessing Authority was that the products in question merited classification under
**O.T.REV.NO.117/2020 & CON. CASES :: 22 ::**
heading 3909.30.90 of the Schedule to the Customs Tariff Act and therefore, under Entry 118 (9) of List A of Schedule III to the KVAT Act which dealt with Amino–resins, phenolic-resins and polyurethanes in primary form attracted tax @ 5% _ad velorum_ . The State, on the other hand, contended that the assessee itself had classified the products in earlier years under Heading 2929.10.90, and hence, in the absence of any change in the products dealt with by it, there was no basis for a change in classification during the assessment year in question.
4. While the Assessing Authority found against the assessee on the issue of classification and confirmed the demand of differential tax on the assessee and also imposed penalty for the erroneous classification, the First Appellate Authority found in favour of the assessee based on the report of the Indian Institute of Technology [IIT] Delhi, Centre for Polymer Science and Engineering that clearly found after a scientific analysis of the product that the product was a prepolymer obtained by reaction of diisocyanate with polyhydroxy compounds and that the analytical data confirmed the product to be polyurethane in primary form. The report of the IIT New Delhi therefore pointed to a classification of the product under heading 3909.30.90 of the Schedule to the Customs Tariff Act and consequently to a classification of the product under Entry 118 (9) of List A of Schedule III to the KVAT Act.
**O.T.REV.NO.117/2020 & CON. CASES :: 23 ::**
5. In the appeals preferred by the State before the KVAT Appellate Tribunal, the Appellate Tribunal also placed reliance on the very same report of the IIT, New Delhi that was relied upon by the First Appellate Authority and finding no other report to the contrary produced by the State, proceeded to dismiss the appeals preferred by the State.
6. In these revisions before us, while the learned Government Pleader Sri.Mohammed Rafiq strenuously argued that the report of the IIT relied on by the Tribunal does not contain cogent reasons to support the findings therein as regards the nature of the product, we find ourselves unable to accept the said argument of the learned Government Pleader in the absence of any material produced before us on behalf of the State to dislodge the scientific findings in the report of the IIT. It is trite that this Court cannot lightly brush aside scientific evidence, and they must be given due weightage while adjudicating classification issues in tax matters **[See Quinn India Ltd. v. Commissioner of Central Excise, Hyderabad - [(2006) 9 SCC 559]** and **Hindustan Ferodo Ltd. v. Collector of Central Excise, Bombay - [(1997) 2 SCC 677]** . When the Revenue has not made any attempt to discredit or rebut the genuineness and correctness of the reports given by experts such as the IIT in New Delhi, we cannot brush side the said report in favour of a
**O.T.REV.NO.117/2020 & CON. CASES :: 24 ::**
suggestion made by the learned Government Pleader with regard to the correct classification to be accorded to the product. We therefore reject the submission of the learned Government Pleader advanced based on the materials that he has produced before us through a compilation for the simple reason that the said material produced in the compilation does not contain any authoritative test report that would dislodge the findings of the IIT New Delhi in the report relied upon by the Appellate Tribunal. It is also relevant to state that no such material was produced by the State before the Tribunal, in their appeals against the First Appellate Authority's order which had relied on the same report of the IIT while deciding the classification issue in favour of the assessee. We also do not find any merit in the submission of the learned Government Pleader that since the specific inclusion of the product 'polymeric MDI' in Chapter 39 of the schedule to the Customs Tariff Act came about only in the year 2017, by implication, the product could not have been included in Chapter 39 till then. As we have already noticed above, the test report of the IIT New Delhi clearly finds that the product dealt with by the assessee merited classification as polyurethane in primary form, and therefore, nothing turned on the alternate classification suggested by the learned Government Pleader.
For the reasons stated above, we see no reason to interfere with
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 25 ::**
the impugned order of the Tribunal. The O.T. Revisions are therefore disposed by answering the questions of law raised therein against the Revenue and in favour of the assessee.
**Sd/DR. A.K.JAYASANKARAN NAMBIAR**
**JUDGE**
**Sd/MOHAMMED NIAS C.P. JUDGE**
**prp/18/8/2023**
**O.T.REV.NO.117/2020**
**& CON. CASES :: 26 ::**
## **APPENDIX OF OT.REV 117/2020**
## **PETITIONER ANNEXURES:**
**ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER NO. 32110881603/2013-14 DATED 30-09-2013 FOR THE MOTH OF APRIL.2013 ISSUED BY THE COMMERCIAL TAX OFFICER, III CIRCLE, KOZHIKODE.**
**ANNEXURE B A TRUE COPY OF THE APPELATE ORDER KVATA NO. 1414/13 DATED 01-02-2016, OF THE DEPUTY COMMISSIONER(APPEALS), KOZHIKODE, FOR THE MONTH OF APRIL, 2013.**
**ANNEXURE C CERTIFIED COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX/AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN TA(BAT) NO. 74/2026 AND CONNECTED CASES.**
## **RESPONDENT ANNEXURES:**
**ANNEXURE R1 DETAILS OF THE 16 ASSESSMENT ORDERS, 4 PENALTY ORDERS, APPEALS FILED BEFORE THE FIRST APPELLATE AUTHORITY, ORDER PASSED BY THE FIRST APPELLATE AUTHORITY, APPEALS FILED BEFORE THE TRIBUNAL, ORDER PASSED BY THE TRIBUNAL AND REVISION PETITIONS FILED BY THE REVENUE ANNEXURE R2 TRUE COPY OF THE TEST REPORT DATED 19.01.2015**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 27 ::**
**ANNEXURE R2(A)**
**TRUE COPY OF THE TEST REPORT DATED 06.01.2015**
**ANNEXURE R3 TRUE COPY OF SAMPLE INVOICE PERTAINING TO THE PERIOD AFTER THE PERIOD IN DISPUTE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 28 ::**
## **APPENDIX OF OT.REV 126/2020**
## **PETITIONER ANNEXURES:**
**ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER NO. 32110881603/2013-14 DATED 30.11.2013 FOR THE MONTH OF JUNE., 2013, ISSUED BY THE COMMERCIAL TAX OFFICER, III CIRCLE, KOZHIKODE. ANNEXURE B A TRUE COPY OF THE APPELLATE ORDER KVATA NO.369/14 DATED 01.02.2016 OF THE DEPUTY COMMISSIONER(APPEALS), KOZHIKODE, FOR THE MONTH OF JUNE.,2013. ANNEXURE C A TRUE COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX /AGRL.INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN TA(VAT) NO.76/2016 AND CONNECTED CASES.**
## **RESPONDENT ANNEXURES**
|**ANNEXURE R1**|**DETAILS OF THE 16 ASSESSMENT ORDERS, 4 PENALTY**|
|---|---|
||**ORDERS, APPEALS FILED BEFORE THE FIRST APPELLATE**|
||**AUTHORITY, ORDER PASSED BY THE FIRST APPELLATE**|
||**AUTHORITY, APPEALS FILED BEFORE THE TRIBUNAL, ORDER**|
||**PASSED BY THE TRIBUNAL AND REVISION PETITIONS FILED**|
||**BY THE REVENUE**|
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 29 ::**
**ANNEXURE R2 TRUE COPY OF THE TEST REPORT DATED 19.01.2015 ANNEXURE R2(A) TRUE COPY OF THE TEST REPORT DATED 06.01.2015**
**ANNEXURE R3 TRUE COPY OF SAMPLE INVOICE PERTAINING TO THE PERIOD AFTER THE PERIOD IN DISPUTE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 30 ::**
## **APPENDIX OF OT.REV 127/2020**
## **PETITIONER ANNEXURES:**
**ANNEXURE A**
**A TRUE COPY OF THE ASSESSMENT ORDER NO.32110881603/2013-14 DATED 30.11.2013 FOR THE MONTH OF AUGUST, 2013, ISSUED BY THE COMMERCIAL TAX OFFICER, III CIRCLE, KOZHIKODE.**
**ANNEXURE B A TRUE COPY OF THE APPELLATE ORDER KVATA NO.371/14 DATED 01.02.2016, OF THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE, FOR THE MONTH OF AUGUST, 2013.**
**ANNEXURE C A TRUE COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX/AGRI.INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN TA(VAT) NO.78/2016 AND CONNECTED CASES.**
## **RESPONDENT ANNEXURES:**
**ANNEXURE R1(A) DETAILS OF THE 16 ASSESSMENT ORDERS, 4 PENALTY ORDERS, APPEALS FILED BEFORE THE FIRST APPELLATE AUTHORITY, ORDER PASSED BY THE FIRST APPELLATE AUTHORITY, APPEALS FILED BEFORE THE TRIBUNAL, ORDER PASSED BY THE TRIBUNAL AND REVISION PETITIONS FILED BY THE REVENUE**
**ANNEXURE R1(B) TRUE COPY OF THE TEST REPORT DATED 19.01.2015**
**O.T.REV.NO.117/2020**
**& CON. CASES :: 31 ::**
**ANNEXURE R1(B)(I) TRUE COPY OF THE TEST REPORT DATED 06.01.2015**
**ANNEXURE R1(C)**
**TRUE COPY OF SAMPLE INVOICE PERTAINING TO THE PERIOD AFTER THE PERIOD IN DISPUTE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 32 ::**
## **APPENDIX OF OT.REV 128/2020**
## **PETITIONER ANNEXURES:**
**ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER NO. 32110881603/2013-14 DATED 30.11.2013 FOR THE MONTH OF JULY 2013, ISSUED BY THE COMMERCIAL TAX OFFICER, III CIRCLE, KOZHIKODE.**
## **ANNEXURE B**
**A TRUE COPY OF THE APPELLATE ORDER KVATA NO. 370/14 DATED 01.02.2016 OF THE DEPUTY COMMISSIONER APPEALS, KOZHIKODE, FOR THE MONTH OF JULY 2013.**
## **ANNEXURE C**
**A TRUE COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX AGRL. INCOME TA AND SALE TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH KOZHIKODE IN TA VAT NO. 77/2016 AND CONNECTED CASES.**
## **RESPONDENT ANNEXURES:**
**ANNEXURE R1(A) DETAILS OF THE 16 ASSESSMENT ORDERS, 4 PENALTY ORDERS, APPEALS FILED BEFORE THE FIRST APPELLATE AUTHORITY, ORDER PASSED BY THE FIRST APPELLATE AUTHORITY, APPEALS FILED BEFORE THE TRIBUNAL, ORDER PASSED BY THE TRIBUNAL AND REVISION PETITIONS FILED BY THE REVENUE**
**O.T.REV.NO.117/2020**
**& CON. CASES :: 33 ::**
**ANNEXURE R1(B) TRUE COPY OF THE TEST REPORT DATED 19.01.2015**
**ANNEXURE R1(B)(I) TRUE COPY OF THE TEST REPORT DATED 06.01.2015**
**ANNEXURE R1(C) TRUE COPY OF SAMPLE INVOICE PERTAINING TO THE PERIOD AFTER THE PERIOD IN DISPUTE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 34 ::**
## **APPENDIX OF OT.REV 129/2020**
## **PETITIONER ANNEXURES:**
## **ANNEXURE A**
**A TRUE COPY OF THE ASSESSMENT ORDER NO.32110881603/2013-14 DATED 29.09.2014 FOR THE MONTH OF DECEMBER, 2013 ISSUED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE -I, KOZHIKODE.**
## **ANNEXURE B**
**A TRUE COPY OF THE APPELLATE ORDER KVATA NO.1584/14 DATED 01.02.2016, OF THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE, FOR THE MONTH OF DECEMBER, 2013.**
## **ANNEXURE C**
**A TRUE COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX / AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN TA(VAT) NO.82/2016 AND CONNECTED CASES.**
## **RESPONDENT ANNEXURES:**
- **ANNEXURE R1(A) DETAILS OF THE 16 ASSESSMENT ORDERS, 4 PENALTY ORDERS, APPEALS FILED BEFORE THE FIRST APPELLATE AUTHORITY, ORDER PASSED BY THE FIRST APPELLATE AUTHORITY, APPEALS FILED BEFORE THE TRIBUNAL, ORDER PASSED BY THE TRIBUNAL AND REVISION PETITIONS FILED BY THE REVENUE**
**ANNEXURE R1(B) TRUE COPY OF THE REPORT ON ANALYSIS DATED 19.01.2015**
**O.T.REV.NO.117/2020**
**& CON. CASES :: 35 ::**
**ANNEXURE R1(BI) TRUE COPY OF THE REPORT ON ANALYSIS DATED 06.01.2015**
**ANNEXURE R1(C) TRUE COPY OF SAMPLE INVOICE PERTAINING TO THE PERIOD AFTER THE PERIOD IN DISPUTE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 36 ::**
## **APPENDIX OF OT.REV 132/2020**
## **PETITIONER ANNEXURES:**
**ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER NO:32110881603/2013-14 DATED 29.09.2014 FOR THE MONTH OF OCTOBER , 2013, ISSUED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-1, KOZHICODE.**
**ANNEXURE B A TRUE COPY OF THE APPELLATE ORDER KVATA NO. 1582/14 DATED 01.02.2016, OF THE DEPUTY COMMISSIONER(APPEALS), COMMERCIAL; TAXES, KOZHICODE, FOR THE MONTH OF OCTOBER, 2013.**
**ANNEXURE C A TRUE COIPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX/ AGRL. INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHICODE IN TA (VAT) NO. 80/2016 AND CONNECTED CASES.**
## **RESPONDENT ANNEXURES:**
**ANNEXURE R1 DETAILS OF THE 16 ASSESSMENT ORDERS, 4 PENALTY ORDERS, APPEALS FILED BEFORE THE FIRST APPELLATE AUTHORITY, ORDER PASSED BY THE FIRST APPELLATE AUTHORITY, APPEALS FILED BEFORE THE TRIBUNAL, ORDER PASSED BY THE TRIBUNAL AND REVISION PETITIONS FILED BY THE REVENUE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 37 ::**
**ANNEXURE R2 TRUE COPY OF THE TEST REPORT DATED 19.01.2015**
**ANNEXURE R2(A) TRUE COPY OF THE TEST REPORT DATED 06.01.2015**
**ANNEXURE R3**
**TRUE COPY OF SAMPLE INVOICE PERTAINING TO THE PERIOD AFTER THE PERIOD IN DISPUTE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 38 ::**
## **APPENDIX OF OT.REV 133/2020**
## **PETITIONER ANNEXURES:**
## **ANNEXURE-A**
**A TRUE COPY OF THE ASSESSMENT ORDER NO.32110881603/2013-14 DATED 31.10.2014 FOR THE MONTH OF JANUARY 2014, ISSUED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, KOZHIKODE**
## **ANNEXURE-B**
**A TRUE COPY OF THE APPELLATE ORDER KVATA NO.1973/14 DATED 01.02.2016 OF THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE, FOR THE MONTH OF JANUARY 2014**
## **ANNEXURE-C**
**A TRUE COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX /AGRL.INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH , KOZHIKODE IN TA (VAT) NO.83/2016 AND CONNECTED CASES**
## **RESPONDENT ANNEXURES:**
**ANNEXURE R1(A) DETAILS OF THE 16 ASSESSMENT ORDERS, 4 PENALTY ORDERS, APPEALS FILED BEFORE THE FIRST APPELLATE AUTHORITY, ORDER PASSED BY THE FIRST APPELLATE AUTHORITY, APPEALS FILED BEFORE THE TRIBUNAL, ORDER PASSED BY THE TRIBUNAL AND REVISION PETITIONS FILED**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 39 ::**
## **BY THE REVENUE**
**ANNEXURE R1(B) TRUE COPY OF THE TEST REPORT DATED 19.01.2015**
**ANNEXURE R1(B) TRUE COPY OF THE TEST REPORT DATED 06.01.2015 (I)**
**ANNEXURE R1(C) TRUE COPY OF SAMPLE INVOICE PERTAINING TO THE PERIOD AFTER THE PERIOD IN DISPUTE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 40 ::**
## **APPENDIX OF OT.REV 134/2020**
## **PETITIONER ANNEXURES:**
## **ANNEXURE A**
**A TRUE COPY OF THE ASSESSMENT ORDER NO. 32110881603/2013-14 DATED 29.09.2014 ISSUED BY THE ASSISTANT COMMISSIONER SPECIAL CIRCLE 1, KOZHIKODE FOR THE MONTH OF NOVEMBER 2013.**
**ANNEXURE B A TRUE COPY OF THE APPELLATE ORDER KVATA NO. 1583 / 14 DATED 01.02.2016 OF THE DEPUTY COMMISSIONER APPEALS, KOZHIKODE FOR THE MONTH OF NOVEMBER 2013.**
## **ANNEXURE C**
**A TRUE COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX AGRIL INCOME TAX AND SALES TX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN TA VAT NO. 81/2016 AND CONNECTED CASES.**
## **RESPONDENT ANNEXURES:**
**ANNEXURE R1(A) DETAILS OF THE 16 ASSESSMENT ORDERS, 4 PENALTY ORDERS, APPEALS FILED BEFORE THE FIRST APPELLATE AUTHORITY, ORDER PASSED BY THE FIRST APPELLATE AUTHORITY, APPEALS FILED BEFORE THE TRIBUNAL, ORDER PASSED BY THE TRIBUNAL AND REVISION PETITIONS FILED BY THE REVENUE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 41 ::**
**ANNEXURE R1(B) TRUE COPY OF THE TEST REPORT DATED 19.01.2015**
**ANNEXURE R1(B)(I) TRUE COPY OF THE TEST REPORT DATED 06.01.2015**
**ANNEXURE R1(C) TRUE COPY OF SAMPLE INVOICES PERTAINING TO THE PERIOD AFTER THE PERIOD IN DISPUTE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 42 ::**
## **APPENDIX OF OT.REV 135/2020**
## **PETITIONER ANNEXURES:**
**ANNEXURE-A A TRUE COPY OF THE ASSESSMENT ORDER NO.32110881603/2013-14 DATED 29.09.2014 FOR THE MONTH OF SEPTEMBER, 2013, ISSUED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, KOZHIKDE**
**ANNEXURE-B A TRUE COPY OF THE APPELLATE ORDER KVATA NO.1586/14 DATED 01.02.2016, OF THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE FOR THE MONTH OF SEPTEMBER 2013 ANNEXURE-C A TRUE COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX /AGRL.INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN TA (VAT) NO.79/2016 AND CONNECTED CASES**
## **RESPONDENT ANNEXURES:**
**ANNEXURE R1 DETAILS OF THE 16 ASSESSMENT ORDERS, 4 PENALTY ORDERS, APPEALS FILED BEFORE THE FIRST APPELLATE AUTHORITY, ORDER PASSED BY THE FIRST APPELLATE AUTHORITY, APPEALS FILED BEFORE THE TRIBUNAL, ORDER PASSED BY THE TRIBUNAL AND REVISION PETITIONS FILED BY THE REVENUE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 43 ::**
**ANNEXURE R2 TRUE COPY OF THE TEST REPORT DATED 19.01.2015 ANNEXURE R2(A) TRUE COPY OF THE TEST REPORT DATED 06.01.2015**
**ANNEXURE R3 TRUE COPY OF SAMPLE INVOICE PERTAINING TO THE PERIOD AFTER THE PERIOD IN DISPUTE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 44 ::**
## **APPENDIX OF OT.REV 139/2020**
## **PETITIONER ANNEXURES:**
**ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER NO.32110881603/2013-14 DATED 30.09.2013 FOR THE MONTH OF MAY, 2013 ISSUED BY THE COMMERCIAL TAX OFFICER, III CIRCLE, KOZHIKODE.**
**ANNEXURE B A TRUE COPY OF THE APPELLATE ORDER KVATA NO.1413/13 DATED 01.02.2016 OF THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE FOR THE MONTH OF MAY 2013.**
**ANNEXURE C A TRUE COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX/AGRL.INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN TA(VAT) NO.75/2016 AND CONNECTED CASES.**
## **RESPONDENT ANNEXURES:**
**ANNEXURE R1(A) DETAILS OF THE 16 ASSESSMENT ORDERS, 4 PENALTY ORDERS, APPEALS FILED BEFORE THE FIRST APPELLATE AUTHORITY, ORDER PASSED BY THE FIRST APPELLATE AUTHORITY, APPEALS FILED BEFORE THE TRIBUNAL, ORDER PASSED BY THE TRIBUNAL AND REVISION PETITIONS FILED BY THE REVENUE**
**O.T.REV.NO.117/2020 & CON. CASES :: 45 ::**
**ANNEXURE R1(B) TRUE COPY OF THE TEST REPORT DATED 19.01.2015 ANNEXURE R(1)(B)(I) TRUE COPY OF THE TEST REPORT DATED 06.01.2015**
**ANNEXURE R1(C) TRUE COPY OF SAMPLE INVOICE PERTAINING TO THE PERIOD AFTER THE PERIOD IN DISPUTE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 46 ::**
## **APPENDIX OF OT.REV 141/2020**
## **PETITIONER ANNEXURES:**
**ANNEXURE-A A TRUE COPY OF THE ASSESSMENT ORDER NO.32110881603/2014-15 DATED 29.11.2014 FOR THE MONTH OF JUNE 2014, ISSUED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, KOZHIKODE**
**ANNEXURE-B A TRUE COPY OF THE APPELLATE ORDER KVATA NO.64/15 DATED 01.02.2016 OF THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE, FOR THE MONTH OF JUNE 2014**
**ANNEXURE-C A TRUE COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX /AGRL.INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH , KOZHIKODE IN TA (VAT) NO.88/2016 AND CONNECTED CASES**
## **RESPONDENT ANNEXURES:**
**ANNEXURE R1(A) DETAILS OF THE 16 ASSESSMENT ORDERS, 4 PENALTY ORDERS, APPEALS FILED BEFORE THE FIRST APPELLATE AUTHORITY, ORDER PASSED BY THE FIRST APPELLATE AUTHORITY, APPEALS FILED BEFORE THE TRIBUNAL, ORDER PASSED BY THE TRIBUNAL AND REVISION PETITIONS FILED BY THE REVENUE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 47 ::**
**ANNEXURE R1(B) TRUE COPY OF THE TEST REPORT DATED 19.01.2015**
**ANNEXURE R1(B)(I) TRUE COPY OF THE TEST REPORT DATED 06.01.2015**
**ANNEXURE R1(C) TRUE COPY OF SAMPLE INVOICE PERTAINING TO THE PERIOD AFTER THE PERIOD IN DISPUTE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 48 ::**
## **APPENDIX OF OT.REV 142/2020**
## **PETITIONER ANNEXURES:**
**ANNEXURE-A A TRUE COPY OF THE ASSESSMENT ORDER NO.32110881603/2014-15 DATED 29.11.2014 FOR THE MONTH OF APRIL 2014, ISSUED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, KOZHIKODE ANNEXURE-B A TRUE COPY OF THE APPELLATE ORDER KVATA NO.62/15 DATED 01.02.2016 OF THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE, FOR THE MONTH OF APRIL 2014**
**ANNEXURE-C A TRUE COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX /AGRL.INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH , KOZHIKODE IN TA (VAT) NO.86/2016 AND CONNECTED CASES**
## **RESPONDENT ANNEXURES:**
**ANNEXURE R1 DETAILS OF THE 16 ASSESSMENT ORDERS, 4 PENALTY ORDERS, APPEALS FILED BEFORE THE FIRST APPELLATE AUTHORITY, ORDER PASSED BY THE FIRST APPELLATE AUTHORITY, APPEALS FILED BEFORE THE TRIBUNAL, ORDER PASSED BY THE TRIBUNAL AND REVISION PETITIONS FILED BY THE REVENUE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 49 ::**
**ANNEXURE R2 TRUE COPY OF THE TEST REPORT DATED 19.01.2015 ANNEXURE R2(A) TRUE COPY OF THE TEST REPORT DATED 06.01.2015 ANNEXURE R3 TRUE COPY OF SAMPLE INVOICE PERTAINING TO THE PERIOD AFTER THE PERIOD IN DISPUTE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 50 ::**
## **APPENDIX OF OT.REV 143/2020**
## **PETITIONER ANNEXURES:**
**ANNEXURE A A TRUE COPY OF THE PENALTY ORDER NO. 32110881603/2014-15 DATED 29-01-2015 FOR THE MONTH OF JUNE 2014, ISSUED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-1, KOZHIKODE**
## **ANNEXURE-B**
**A TRUE COPY OF THE APPELLATE ORDER KVATA NO.62/15 DATED 01.02.2016 OF THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE, FOR THE MONTH OF APRIL 2014**
**ANNEXURE-C A TRUE COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX /AGRL.INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH , KOZHIKODE IN TA (VAT) NO.86/2016 AND CONNECTED CASES**
## **RESPONDENT ANNEXURES:**
## **ANNEXURE R1**
**DETAILS OF THE 16 ASSESSMENT ORDERS, 4 PENALTY ORDERS, APPEALS FILED BEFORE THE FIRST APPELLATE AUTHORITY, ORDER PASSED BY THE FIRST APPELLATE AUTHORITY, APPEALS FILED BEFORE THE TRIBUNAL, ORDER PASSED BY THE TRIBUNAL AND REVISION PETITIONS FILED BY THE REVENUE**
**ANNEXURE R2 TRUE COPY OF THE TEST REPORT DATED 19.01.2015**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 51 ::**
**ANNEXURE R2(A) TRUE COPY OF THE TEST REPORT DATED 06.01.2015**
**ANNEXURE R3**
**TRUE COPY OF SAMPLE INVOICE PERTAINING TO THE PERIOD AFTER THE PERIOD IN DISPUTE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 52 ::**
## **APPENDIX OF OT.REV 144/2020**
## **PETITIONER ANNEXURES:**
**Annexure A**
**A TRUE COPY OF THE ASSESSMENT ORDER NO. 32110881603/2013-14 DATED 31.10.2014 FOR THE MONTH OF MARCH 2014, ISSED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE - 1, KOZHICODE.**
## **Annexure B**
**A TRUE COPY OF THE APPELLATE ORDER KVATA NO. 1975/14 DATED 01.02.2016 OF DEPUTY COMMISSIONER(APPEALS), KOZHICODE, FOR THE MONTH OF MARCH 2014.**
**Annexure C A TRUE COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX/ AGRL. INCOME TAX AND SALES TAX APPELLATE TRIBUNAL ADDIDTIONAL BENCH, KOZHICODE IN TA(VAT) NO. 85/2016 AND CONNECETED CASES.**
## **RESPONDENT ANNEXURES:**
**ANNEXURE R1(A) DETAILS OF THE 16 ASSESSMENT ORDERS, 4 PENALTY ORDERS, APPEALS FILED BEFORE THE FIRST APPELLATE AUTHORITY, ORDER PASSED BY THE FIRST APPELLATE AUTHORITY, APPEALS FILED BEFORE THE TRIBUNAL, ORDER PASSED BY THE TRIBUNAL AND REVISION PETITIONS FILED BY THE REVENUE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 53 ::**
## **ANNEXURE-B**
**A TRUE COPY OF THE APPELLATE ORDER KVATA NO.62/15 DATED 01.02.2016 OF THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE, FOR THE MONTH OF APRIL 2014**
**ANNEXURE R1(B) TRUE COPY OF THE TEST REPORT DATED 06.01.2015 (I)**
**ANNEXURE R1(C) TRUE COPY OF SAMPLE INVOICE PERTAINING TO THE PERIOD AFTER THE PERIOD IN DISPUTE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 54 ::**
## **APPENDIX OF OT.REV 149/2020**
## **PETITIONER ANNEXURES:**
## **ANNEXURE A**
**A TRUE COPY OF THE ASSESSMENT ORDER NO.32110881603/2014-15 DATED 29.11.2014 FOR THE MONTH OF MAY 2014, ISSUED BY ASSISTANT COMMISSIONER,SPECIAL CIRCLE-I, KOZHIKODE. (APPEALS), KOZHIKODE, FOR THE MONTH OF MAY 2014.**
## **ANNEXURE B**
**A TRUE COPY OF THE APPELLATE ORDER KVATA NO.63/15 DATED 01.2.2016 OF THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE, FOR THE MONTH OF MAY 2014.**
## **ANNEXURE C**
**A TRUE COPY OF THE COMMON ORDER. PASSED BY THE KERALA VALUE ADDED TAX/AGRL.INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN TA(VAT) NO.87/2016 AND CONNECTED CASES DATED 06.1.2020**
## **RESPONDENT ANNEXURES:**
## **ANNEXURE 1**
**DETAILS OF THE 16 ASSESSMENT ORDERS, 4 PENALTY ORDERS, APPEALS FILED BEFORE THE FIRST APPELLATE AUTHORITY, ORDER PASSED BY THE FIRST APPELLATE AUTHORITY, APPEALS FILED BEFORE THE TRIBUNAL, ORDER PASSED BY THE TRIBUNAL AND REVISION PETITIONS FILED BY THE REVENUE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 55 ::**
**ANNEXURE 2 TRUE COPY OF THE TEST REPORT DATED 19.01.2015 ANNEXURE 2(A) TRUE COPY OF THE TEST REPORT DATED 06.01.2015**
**ANNEXURE 3 TRUE COPIES OF SAMPLE INVOICES PERTAINING TO THE PERIOD AFTER THE PERIOD IN DISPUTE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 56 ::**
## **APPENDIX OF OT.REV 150/2020**
## **PETITIONER ANNEXURES:**
## **ANNEXURE A**
**A TRUE COPY OF THE PENALTY ORDER NO.32110881603/2014-15 (1)DATED 29.01.2015 FOR THE MONTH OF APRIL 2014,ISSUED BY THE ASSISTANT COMMISSIONER,SPECIAL CIRCLE-I,KOZHIKODE.**
**ANNEXURE B A TRUE COPY OF THE APPELLATE ORDER KVTA NO.703/17 DATED 26.12.2018, OF THE DEPUTY COMMISSIONER (APPEALS)1,KOZHIKODE,FOR THE MONTH OF APRIL 2014.**
**ANNEXURE C A TRUE COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX/AGRL.INCOME TAX & SALES TAX APPELLATE TRIBUNAL,ADDITIONAL BENCH, KOZHIKODE IN TA(VAT)NO.221/19 AND CONNECTED CASES.**
## **RESPONDENT ANNEXURES:**
**ANNEXURE 1 DETAILS OF THE 16 ASSESSMENT ORDERS, 4 PENALTY ORDERS, APPEALS FILED BEFORE THE FIRST APPELLATE AUTHORITY, ORDER PASSED BY THE FIRST APPELLATE AUTHORITY, APPEALS FILED BEFORE THE TRIBUNAL, ORDER PASSED BY THE TRIBUNAL AND REVISION PETITIONS FILED BY THE REVENUE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 57 ::**
**ANNEXURE 2 TRUE COPY OF THE TEST REPORT DATED 19.01.2015 ANNEXURE 2(A) TRUE COPY OF THE TEST REPORT DATED 06.01.2015 ANNEXURE 3 TRUE COPIES OF SAMPLE INVOICES PERTAINING TO THE PERIOD AFTER THE PERIOD IN DISPUTE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 58 ::**
## **APPENDIX OF OT.REV 152/2020**
## **PETITIONER ANNEXURES:**
**Annexure A A TRUE COPY OF THE ASSESSMENT ORDER NO. 32110881603/ 2013-14 DATED 31.10.2014 FOR THE MONTH OF FEBRUARY 2014, ISED BY THE ASSISTANT COMMISSIONER SPECIAL CIRCLE-1 , KOZHICODE.**
**Annexure B A TRUE COPY OF THE APPELLATE ORDER KVAT NO. 1974/14 DATED 01.02.2016, OF THE DEPUTY COMMISSIOPNER(APPPEALS), KOZHICODE, FOR THE MONTH OF FEBRUARY 2014.**
**Annexure C A TRUE COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX/ AGRL. INCOME TAX AND SALES TAX AND APPELATE TRIBUNAL , ADDITIONAL BENCH, KOZHICODE IN TA (VAT) NO. 84/2016 AND CONNECETD CASES.**
## **RESPONDENT ANNEXURES:**
**ANNEXURE 1 DETAILS OF THE 16 ASSESSMENT ORDERS, 4 PENALTY ORDERS, APPEALS FILED BEFORE THE FIRST APPELLATE AUTHORITY, ORDER PASSED BY THE FIRST APPELLATE AUTHORITY, APPEALS FILED BEFORE THE TRIBUNAL, ORDER PASSED BY THE TRIBUNAL AND REVISION PETITIONS FILED BY THE REVENUE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 59 ::**
**ANNEXURE 2 TRUE COPY OF THE TEST REPORT DATED 19.01.2015 ANNEXURE 2(A) TRUE COPY OF THE TEST REPORT DATED 06.01.2015**
**ANNEXURE 3 TRUE COPIES OF SAMPLE INVOICES PERTAINING TO THE PERIOD AFTER THE PERIOD IN DISPUTE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 60 ::**
## **APPENDIX OF OT.REV 153/2020**
## **PETITIONER ANNEXURES:**
**ANNEXURE A A TRUE COPY OF THE PENALTY ORDER NO.32110881603/2014-15 DATED 29.1.2015 FOR THE MONTH OF JULY 2014, ISSUED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRLCE-I, KOZHIKODE**
**ANNEXURE B A TRUE COPY OF THE APPELLATE ORDER KVATA NO.706/17 DATED 26.12.2018, OF THE DEPUTY COMMISSIONER (APPEALS I, KOZHIKODE, FOR THE MONTH OF JULY 2014**
**ANNEXURE C A TRUE COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX/AGRL.INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN TA(VAT) NO.224/19 AND CONNECTED CASES**
## **RESPONDENT ANNEXURES:**
**ANNEXURE R1 DETAILS OF THE 16 ASSESSMENT ORDERS, 4 PENALTY ORDERS, APPEALS FILED BEFORE THE FIRST APPELLATE AUTHORITY, ORDER PASSED BY THE FIRST APPELLATE AUTHORITY, APPEALS FILED BEFORE THE TRIBUNAL, ORDER PASSED BY THE TRIBUNAL AND REVISION PETITIONS FILED BY THE REVENUE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 61 ::**
**ANNEXURE R2 TRUE COPY OF THE TEST REPORT DATED 19.01.2015 ANNEXURE R2(A) TRUE COPY OF THE TEST REPORT DATED 06.01.2015**
**ANNEXURE R3 TRUE COPIES OF SAMPLE INVOICES PERTAINING TO THE PERIOD AFTER THE PERIOD IN DISPUTE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 62 ::**
## **APPENDIX OF OT.REV 154/2020**
## **PETITIONER ANNEXURES:**
**ANNEXURE A A TRUE COPY OF TE PENALTY ORDER NO 32110881603/2014-15 DATED 29.1.2015 FOR THE MONTH OF MAY 2014, ISSUED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-1, KOZHIKODE**
**ANNEXURE B A TRUE COPY OF THE APPELLATE ORDER KVATA NO 704/17 DATED 26.12.2018, OF THE DEPUTY COMMISSIONER (APPEAL)1 KOZHIKODE FOR THE MONT OF MAY 2014**
**ANNEXURE C TRUE COPY OF THE COMMON ORDER PASSED BY THE KERALA VALE ADDED TAX AGRL.INCOME TAX & SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, KOZHIKODE IN TA (VAT) N 222/19 AND CONNECTED CASES**
## **RESPONDENT ANNEXURES:**
**ANNEXURE R1 DETAILS OF THE 16 ASSESSMENT ORDERS, 4 PENALTY ORDERS, APPEALS FILED BEFORE THE FIRST APPELLATE AUTHORITY, ORDER PASSED BY THE FIRST APPELLATE AUTHORITY, APPEALS FILED BEFORE THE TRIBUNAL, ORDER PASSED BY THE TRIBUNAL AND REVISION PETITIONS FILED BY THE REVENUE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 63 ::**
**ANNEXURE R2 TRUE COPY OF THE TEST REPORT DATED 19.01.2015 ANNEXURE R2(A) TRUE COPY OF THE TEST REPORT DATED 06.01.2015 ANNEXURE R3 TRUE COPY OF SAMPLE INVOICE PERTAINING TO THE PERIOD AFTER THE PERIOD IN DISPUTE**
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 64 ::**
## **APPENDIX OF OT.REV 155/2020**
## **PETITIONER ANNEXURES:**
**ANNEXURE A A TRUE COPY OF THE ASSESSMENT ORDER NO.32110881604/2014-15 DATED 29.11.2014 FOR THE MONTH OF JULY 2014, ISSUED BY THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-I, KOZHIKODE ANNEXURE B A TRUE COPY OF THE APPELLATE ORDER KVATA NO.65/15 DATED 1.2.2016, OF THE DEPUTY COMMISSIONER (APPEALS), KOZHIKODE, FOR THE MONTH OF JULY 2014. ANNEXURE C A TRUE COPY OF THE COMMON ORDER PASSED BY THE KERALA VALUE ADDED TAX/AGRL.INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE IN TA(VAT) NO.89/2016 AND CONNECTED CASES**
## **RESPONDENT ANNEXURES:**
|**ANNEXURE R1**|**DETAILS OF THE 16 ASSESSMENT ORDERS, 4 PENALTY**|
|---|---|
||**ORDERS, APPEALS FILED BEFORE THE FIRST APPELLATE**|
||**AUTHORITY, ORDER PASSED BY THE FIRST APPELLATE**|
||**AUTHORITY, APPEALS FILED BEFORE THE TRIBUNAL,**|
||**ORDER PASSED BY THE TRIBUNAL AND REVISION**|
||**PETITIONS FILED BY THE REVENUE**|
## **O.T.REV.NO.117/2020**
**& CON. CASES :: 65 ::**
**ANNEXURE R2 TRUE COPY OF THE TEST REPORT DATED 19.01.2015 ANNEXURE R2(A) TRUE COPY OF THE TEST REPORT DATED 06.01.2015**
**ANNEXURE R3 TRUE COPY OF SAMPLE INVOICE PERTAINING TO THE PERIOD AFTER THE PERIOD IN DISPUTE**
**//TRUE COPY//**
**P.S. TO JUDGE**