2016 (6) TMI 1418

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.... P. Abraham ORDER Antony Dominic, J. 1. These revisions are filed by the Revenue challenging the common order passed by the Kerala Value Added Tax Appellate Tribunal, Ernakulam in T.A. V.A.T. No. 307/14 and 308/14 respectively. Briefly stated, the case as disclosed in the records show that during the assessment years 2010-11 and 2011-12, the respondent, a registered dealer, had effected sale of....

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....med in appeal, the first appellate authority reduced the addition made. The assessee challenged the order before the Tribunal and the Tribunal set aside the impugned orders. It is in this background, the Revision Petitions are filed. We heard learned Government Pleader and the counsel, appearing for the assessee. 2. The short question that is required to be considered for the disposal of these Re....

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....usive of any sum charged for anything done by the dealer in respect of the goods or services at the time of or before delivery thereof, excise duty, special-excise duty or any other duty taxes except the tax imposed in the K.V.A.T. Act. The customization charges are admittedly received by the assessee after the delivery of the goods to the customer. This, therefore, means that the levy of customiz....