2017 (7) TMI 972

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.... NAIR FOR THE RESPONDENT : SRI.MUHAMED RAFIQ ORDER Antony Dominic, J. 1. Heard the learned counsel for the petitioner and the learned Government Pleader appearing for the respondent. 2. This revision is filed by the assessee aggrieved by the order passed by the Kerala Value Added Tax Appellate Tribunal, Ernakulam in T.A.(VAT) No.314 of 2014. For the assessment year 2009-10, the peti....

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....ever, the claim of the assessee for exemption on stock transfer was negatived by the Tribunal and to that extent, the orders passed by the statutory authorities were confirmed. It is this order which was impugned before us. 4. A reading of the impugned order, insofar as it negatives the claim of the assessee for exemption on stock transfer is concerned, shows that the premise is that the assess....

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....ficer and that the assessing officer should examine those documents and reconsider the claim of the assessee on merits. 5. In that view of the matter, we set aside the order of the Tribunal to the extent it has negatived the petitioner's claim for exemption on stock transfer. The matter will stand remitted to the assessing officer before whom the originals of Annexure-A6 documents would be ....