2025 (2) TMI 1964

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....Abraham (Mah/002141/2016), Sri. Alexander Joseph Markos (K/001270/2018), Sri. John Vithayathi l(K/001877/2021) ORDER PER DR. A.K. JAYASANKARAN NAMBIAR, J. As all these OT. Revisions filed by the State impugn a common order dated 29.04.2021 of the Kerala Value Added Tax Appellate Tribunal, Kottayam, in appeals preferred by the respondent assessee for the assessment years 2005-2006, 2006-2007, 2009-2010 and 2010-2011 respectively, they are taken up for consideration together and disposed by this common order. 2. The brief facts necessary for the disposal of these OT. Revisions are as follows: The respondent assessee is a private limited company engaged in the plantation, manufacturing, and sales of tea and tea products. T....

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....s right in remanding the issue of entitlement of the assessee for the input tax credit on spares and consumables, including tractors and tillers, to the Assessing Authority for a fresh consideration on merits? 6. We have heard Sri. V.K. Shamsudheen, the learned Senior Government Pleader appearing on behalf of the petitioner State and the learned Senior counsel Sri. Joseph Markose, assisted by the learned counsel Sri. Abraham Joseph Markose appearing on behalf of the respondent assessee. 7. On a consideration of the rival submissions, we find that on the issue of exemption claimed in respect of the turnover covered by the 25F Forms issued by the auctioneer, as rightly found by the Tribunal, there was no dispute regarding the authentici....

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....credit in relation to the purchase of spares and consumables, we find that the Appellate Tribunal has merely remanded the matter for fresh consideration by the Assessing Authority on the aspect of whether or not the spares and consumables in respect of which the input tax credit was claimed would qualify as 'capital goods' for the purposes of the KVAT Act. In this regard, we find that there is a lack of clarity in the directions issued by the Tribunal to the Assessing Authority as regards the scope of the enquiry required of the Assessing Authority while reconsidering the matter pursuant to the remand by the Appellate Tribunal. To allay the apprehension of the learned Senior Government Pleader in these OT. Revisions, we make it clear that p....