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M/s. Red Bull India (P) Ltd. Versus Commercial Tax Officer - 1

2015 (11) TMI 1578 - KERALA HIGH COURT

Completion of assessment - imposition of penalty - Kerala Value Added Tax Act - clarification sought for classification of the items for the purposes of taxation - Held that: - as the proposed assessment and imposition of penalty are based on a class .....

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of two months, after hearing the petitioner. It will be open to the petitioner to produce materials before the respondent to substantiate his contentions regarding the correct classification of the product in question at the time of hearing. Further .....

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- A.K. JAYASANKARAN NAMBIAR, J. PETITIONER(S): BY ADV. SRI. G. KRISHNAKUMAR RESPONDENT(S): BY SRI R. RANJITH, GOVERNMENT PLEADER JUDGMENT The petitioner, who is a dealer in energy drinks under the brand n .....

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> 2. The grievance of the petitioner in the writ petition is essentially that in connection with the classification of the items for the purposes of taxation, he has preferred Ext.P7 clarification application before the 2nd respondent, and it is even .....

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ioner is given by the 2nd respondent, then Exts.P1 and P2 notices would not need to be proceeded with. 3. I have heard the learned counsel for the petitioner and also the learned Government Pleader appearing for the respondents. .....

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