2013 (5) TMI 455 - HC - VAT and Sales Tax

Revision application - order of the Tribunal Issue in C.S.T. assessment whether additions made on account of discrepancies in the values in F Forms and delivery notes and whether such additions were right in law and on facts. Issue in the K.G.S.T. assessment is with respect to classification of a disinfectant product, by name Domex . Held that - Matter remanded back to the Appellate Tribunal to decide the issue of classification together, but the issue of F Forms by separate order within a period of three months thereafter.

Summary

Issues:
1. Discrepancies in 'F' Forms and delivery notes in C.S.T. assessments.
2. Classification of a disinfectant product named "Domex" in K.G.S.T. assessments.
3. Rejection of 'F' Forms in C.S.T. and K.G.S.T. assessments.
4. Clubbing together of cases by the Tribunal.
5. Applicability of law in factual issues.
6. Consideration of factual issues separately by the Appellate Tribunal.
7. Remand of matters to the Appellate Tribunal for decision.

Analysis:
The High Court of Kerala heard revisions filed by various assessees against a common order of the Tribunal. The issues raised in the appeals included discrepancies in 'F' Forms and delivery notes in C.S.T. assessments, as well as the classification of a disinfectant product named "Domex" in K.G.S.T. assessments. The Tribunal had clubbed together all cases for a common order, which the High Court found unnecessary, except for the issue of classification. The Court emphasized that the rejection of 'F' Forms and other factual issues are case-specific and should be decided separately by the Tribunal. The Tribunal was reminded of its role as the final fact-finding authority, with revisions challenging its orders limited to questions of law. The Court directed the Tribunal to decide the classification issue together but address the 'F' Forms issue separately in each case.

The Court expressed concern over the time consumed in deciphering common orders and stressed the importance of separate consideration of factual issues. While acknowledging the possibility of clubbing cases before the Tribunal, the Court emphasized that it should only be done when there are common issues. The Court reiterated that rejection of 'F' Forms is not a common issue as it depends on the facts of each case. Consequently, the matters were remanded to the Appellate Tribunal for a decision. The assessees were instructed to appear before the Tribunal for further proceedings within a specified timeframe. Ultimately, the revisions were allowed, and the matters were remanded to the Tribunal for appropriate action.