9911796707
TMI Blog2015 (8) TMI 1387X X X X Extracts X X X X X X X X Extracts X X X X ..... , VAT & Sales Tax X X X X Extracts X X X X X X X X Extracts X X X X ..... Kerala Value Added Tax Act (hereinafter referred to as "the KVAT Act"). The issue involved in this writ petition pertains to the classification to be accorded to the drink "Appy Fizz" that is marketed by the petitioner. The petitioner has preferred Ext.P13 application for clarification, in terms of Section 94 of the KVAT Act, read with Rule 78 of the KVAT Rules, before the 2nd respondent. Accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aggrieved by Exts.P4 to P12 notices, that have been issued to him by the 1st respondent under Section 25(1)/ 22 of the KVAT Act, 2003 proposing an assessment of the sales turnover, by treating the commodity "Appy Fizz" as a branded aerated soft drink. It is the contention of the petitioner that, if the proceedings pursuant to Exts.P4 for to P12 are allowed to go ahead, without first obtaining a cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents. 3. On a consideration of the facts and circumstances of the case and the submissions made across the bar, I am of the view that the interests of justice would be served by directing the 2nd respondent to consider and pass orders on Ext.P13 application for clarification preferred by the petitioner, within a period of one month from the date of receipt of a copy of this judgment, afte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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