TaxTMI 
TaxTMI 
2024 (6) TMI 751
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....in. K ORDER PER DR. A.K. JAYASANKARAN NAMBIAR, J. As all these O.T. Revisions deal with a common issue, they are taken up together for consideration and disposed by this common order. 2. The State of Kerala, who is the petitioner in all these O.T. Revisions, has raised the following substantial questions of law: (a) Whether on the facts and the circumstances of the case the Appellate Tribunal has erred in law in holding that even though the respondent has collected tax at the rate in excess of the rate permitted, the said collection cannot said to be excess collection, since the tax liability of the respondent is higher than the tax so collected? (b) Whether in the facts and circumstances of the case the Appell....
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....ly, the details of the tax collected by the respondent/assessee in O.T. Revision No.83 of 2018 is as follows: Month Tax collected Tax to be collected @ 1.15% (Rs.) Excess collected (Rs.) April 24382480.00 22355410.00 2027070.00 May 27124257.00 24931242.00 2193015.00 June 19778517.00 18196339.00 1582178.00 July 15366028.00 14635020.00 731008.00 Total 86651282.00 80118011 6533271.00 It will be apparent from the above tables that the respondents/assessees had collected tax at rates higher than what was prescribed under Section 8 (f). The Department therefore initiated action against them for recovery of the excess amounts collected by them by relying on the statutory pr....
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.... Petitions. 7. On a consideration of the rival submissions, we find ourselves unable to accept the interpretation of the Appellate Tribunal of the provisions of Section 8 (f). The proviso to Section 8 (f)/Section 8 (f) (iii) deals with a situation where a dealer in bullion or ornaments or wares or articles of gold, silver or platinum group metals including diamond, who has chosen to pay tax at the compounded rate under Section 8 of the KVAT Act, in lieu of the normal rate under Section 6 of the KVAT Act, is permitted to collect tax from the person to whom he has sold goods at the prescribed rate. The second limb of the said provision clarifies that if the tax so collected during the year is in excess of the tax payable for the year then ....
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.... to Government in such manner as may be prescribed. (2) Dealers registered under this Act, except those dealers paying presumptive tax under sub section (5) of section 6 and those paying tax under clause (a) of section 8 by those undertaking works of Government of Kerala, Kerala Water Authority and Local Authorities, and under clause (b), clause (c) (ii) and clause (d) of section 8, alone shall be eligible to collect any sum by way of, or purporting to be by way of tax under this Act: Provided that the dealers who are paying tax under subsection (5) of section 6 are entitled to recover from the buyers the amount of tax paid by him on the purchase value of such goods at the time of purchase." 9. Section 30 (1) clearly en....