2015 (10) TMI 2603

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....titioner. Liju V. Stephen, Government Pleader, for the respondents. JUDGMENT The petitioner is a dealer registered with Commercial Taxes Department, Government of Kerala, under the Kerala Value Added Tax Act, hereinafter referred to as the "KVAT Act". He had undertaken certain works for the Kerala State Construction Corporation Ltd., under a sub-contract. The issue that arises for conside....

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....ocal authorities. 2. I have heard the learned counsel appearing for the petitioner as also the learned Government Pleader appearing for the respondents. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I find that it is not in dispute that the contract in the instant case was undertaken by the petitioner for the Kerala State Construction ....