2014 (10) TMI 980

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....ndran, JJ. For the Appellant : Adv. Sri. S. Easwaran For the Respondents : Senior Government Pleader Sri. S. Sudheesh Kumar ORDER Antony Dominic, J. Heard the counsel for the petitioner and the learned Government Pleader for the respondents. 2. The revision is filed against the order passed by the Kerala Value Added Tax Additional Appellate Tribunal, Palakkad in T.A.(VAT) No.138 ....

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.... the tax liability. Matter was enquired into by the Intelligence Officer who finally concluded that the bank being a dealer as defined under Section 2(xv) (f) of the Kerala Value Added Tax Act, 2003 was liable to pay the tax. It was also proposed to levy penalty on appellant for non payment of tax. Finally, after completing all procedural formalities, tax and penalty was levied on the appellant by....

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.... of any service, any goods directly or otherwise, whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration not being an agriculturist and includes:- x x x x x x x x x (f) a bank or a financing institution, which, whether in the course of its business or not sells any gold or other valuable article pledged with it to secure any loan, for ....