2018 (8) TMI 1

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....al under the Kerala Value Added Tax regime. The transactions for the respective years are identical and the question raised is also identical for reason of which the revisions are considered together. The substantial question of law arising from the order of the Tribunal, in all the three revisions, which if answered, would settle the revisions filed by the State and the assessee; are as follows: 1. Whether the dealer who is engaged in installation and commissioning of water and sewage treatment plant, is liable to pay tax within the State, for the goods incorporated in the works contract when the said goods are transported inter-state pursuant to the contract entered into by the awardee situated within the State of Kerala? 2. The adm....

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....have been evaded. The First Appellate Authority confirmed such orders. The dealer was before the Tribunal. 4. In the proceedings under the Kerala General Sales Tax Act,1963 (for brevity "KGST Act" only), the Tribunal confirmed the penalty orders. Under the Kerala Value Added Tax Act, 2003 (for brevity "the KVAT Act" only), yet another bench of the Tribunal set aside the order of penalty, we hence first look at the revision of the dealer. 5. The Tribunal's order in ST Rev. No. 49/2013 indicates an affirmation of the lower authorities orders insofar as finding a sale at the time of incorporation of goods in the works contract. The Tribunal has committed the fallacy insofar as having found that the dealer has dispatched the materials....

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....d., V. State of Kerala], wherein the interstate contractor was involved in the laying of pipe lines within the State of Kerala. The outside contractor was also registered as a dealer within the State. The goods incorporated in the works were stock transferred from the outside State and stocked within the go-down of the outside contractor. Later the goods were incorporated in the works which was found to be a sale, especially on facts found by the Tribunal that the movement of the goods having not originated in pursuance to the contract of sale. We do not think the said decision has any application to the facts of the present case, especially when the decision was rendered on the peculiar facts as available in the said case. Here the goods w....