2018 (11) TMI 718

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CST, VAT & Sales Tax
MR DAMA SESHADRI NAIDU, J. For The Petitioner : ADVS. SRI.JOSEPH MARKOSE (SR.), SRI.ABRAHAM JOSEPH MARKOS, SRI.ISAAC THOMAS, SRI.P.G.CHANDAPILLAI ABRAHAM AND SRI.V.ABRAHAM MARKOS For The Respondent : GP DR. THUSHARA JAMES JUDGMENT The petitioner, dealing in elevators, enters into works contract with persons in State of Kerala and supplies the equipment. Later, i .....

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..... to P20 orders to adjust the security deposits the petitioner earlier furnished towards the penalty. Aggrieved, the petitioner has filed this writ petition. 4. The learned Senior Counsel has contended that the entire transaction falls beyond the mischief of the Kerala Value Added Tax Act. So, as it is an inter-state sale, the petitioner has already paid the sales tax as is evident from Ext.P4. 5. .....

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..... r jurisdiction. The authority may have decided erroneously, if at all. Then the petitioner's remedy lies under Section 57 of the Act. In this context, the learned Senior Counsel has nevertheless submitted that before the petitioner could approach the revision authority, the respondent authorities will encash the Bank guarantee to the petitioner's prejudice. I reckon there is force in his .....

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