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TMI Blog2022 (11) TMI 1270X X X X Extracts X X X X X X X X Extracts X X X X ..... o the extent whether labour charges are entitled to be excluded from the turnover of dealer or not. The findings of the Tribunal to the extent recorded in paragraph 15 are set aside. Matter remitted to Tribunal for consideration and disposal afresh - revision allowed. - OT.REV NO. 91 OF 2020 - - - Dated:- 22-9-2022 - THE HONOURABLE MR.JUSTICE S.V.BHATTI AND THE HONOURABLE MR.JUSTICE BASANT BALAJI PETITIONER: SR GOVERNMENT PLEADER V K SHAMSUDHEEN RESPONDENT: ADVS. SRI.K.P.ABDUL AZEES SRI.K.G.SOMANATH; SRI.G.HARIKUMAR (GOPINATHAN NAIR) SHRI.AKHIL SURESH; SMT.T.ARCHANA ORDER S.V. Bhatti, J. Heard Mr V K Shamsudheen, learned Senior Government Pleader, and Mr Abdul Azees, learned Counsel for the respondent. 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o complete the turnover in the same manner as directed by the Hon'ble High Court of Kerala in the above case. The assessing authority shall allow input tax credit in the same manner as directed by the Hon'ble High Court of Kerala in the above case. Further we have also found that the assessing authority has taken the stand that the appellant is not entitled to the benefit of payment of tax at the compounded rate of tax for the year 2012-13 only in the year 2016. Hence following the direction of the Hon'ble High Court of Kerala in the above case, we direct the assessing authority to levy interest on the tax demanded only from the date of completion of the assessment under Section 25 of the Act. Further, we do not understand under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bour charges received by the dealer for rendering repair and maintenance to bus bodies, either build by the dealer or build by other owners. Therefore, he contends that the findings if is incomplete, the setting aside by this Court would cause prejudice to the dealer. He prays for remitting the matter to the Tribunal. 5. We have perused the ground on which the Tribunal has recorded the findings. We are of the view that the findings recorded in paragraph nos.10 and 15 are not consistent, and also contradictory. The labour charges whether are part of labour charges employed for bus body building or received independently by the dealer has, for the purposes stated above, not been spelt out. Since these details are necessary for appreciating ..... X X X X Extracts X X X X X X X X Extracts X X X X
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