2014 (9) TMI 910

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....DENT : SR. GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN JUDGEMENT The petitioner who is a jeweller sought to satisfy the tax under Kerala Value Added Tax Act for the assessment years 09- 10 to 2012-2013, availing the benefit of compounding as provided under the statute and the liability stands cleared accordingly. Later, the same was sought to be reopened by the 2nd respondent holding that 1% cess....

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....rt that, similarly situated persons, being aggrieved of the condition imposed by the appellate authority to avail the benefit of interim stay, had approached this Court.  The law stands declared by a Division Bench of this Court in State of Kerala v. Gopalakrishanan 138 STC 536 and Bhima Jewellery V. Assistant Commissioner 138 STC 272. This Court had directed the appellate authority to consid....