9911796707
TMI Blog2024 (11) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- Review jurisdiction is to be exercised in a very limited manner where there an is error apparent on the face of the record. This Court has considered each and every document and the submissions while rendering the Judgment HARBOUR HOTELS [ 2023 (11) TMI 1305 - KERALA HIGH COURT] . Furthermore, these documents were not part of the pleadings. Review does not mean rehearing or appeal. There a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in cases where the return were filed on or before 31.03.2022 and turnover tax was cleared on or before 30.04.2022 by the FL3 lincencees, for the period from 22.05.2020 to 21.12.2020 and from 15.06.2021 to 25.09.2021 for the financial years 2020-21 and 2021-22, they would not be liable to pay interest for delayed filing of the returns and payment of turnover tax @ 5% on their parcel sales authorise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sales Tax Act, 1963. The exemption from payment of tax up to 5% by the Bar attached Hotels on their parcel sales, would not mean that they were not required to pay the tax @ 10%, but they could have claimed refund of the 5% tax and, therefore, they were liable to pay the interest on delayed payment of turnover tax. He further submits that the proposal to reduce the tax from 10% to 5% in the cabine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic that the Bar attached Hotels and shops were required to pay 5% of the turnover tax as is applicable in respect of the retail outlets run by the Beverages Corporation. In pursuance to the said cabinet note, the cabinet has taken the decision and, thereafter, Exhibit P-2 was issued notifying the rate of turnover tax. 5.1. Once the notification was issued, the respondents herein have remitted the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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