2022 (7) TMI 818

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....ER Basant Balaji J., The order in T.A.(VAT.) No.1004 of 2018 dated 25.8.2021 on the files of the Kerala Value Added Tax/Agrl. Income Tax and Sales Tax Appellate Tribunal, Additional Bench, Kozhikode is under challenge in this revision. 2. The petitioner is a company registered and engaged in manufacture and sale of MS ingots. It is an assessee under the provisions of Kerala Value Added Ta....

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....s by filing KVAT Appeal No.862/16 on 9.11.2016 and by Annexure-B order, the Assistant Commissioner (Appeals), Commercial Taxes confirmed the same. The petitioner took the decision of First appellate authority before the VAT Appellate Tribunal in TA(VAT.) No.1004 of 2018. The appellate authority dismissed the appeal holding that no interference is warranted in the order passed by the first appellat....

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....scribe a running time for transaction between any two points within the State. Section 47 of the KVAT Act does not stipulate that the goods should be delivered without a stop at any point. The counsel for the respondent submits that the distance between Kottayi to Kanjikode is very little and time delay of five hours is unexplained. Hence, the Intelligence Officer has reason to suspect that multip....