IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN MONDAY, THE 28TH NOVEMBER 2011 / 7TH AGRAHAYANA 1933 OT.Rev.No. 75 of 2011() ----------------------- TA (VAT).368/2010 of KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM ................. REVISION PETITIONER / APPELLANT / ASSESSEE : -------------------------------------------------------------------------- JYOTHY LABORATORIES LIMITED, KANDANASSERRY, THRISSUR. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): -------------------------- 1. ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, SPECIAL CIRCLE, THRISSUR - 680 004. 2. DEPUTY COMMISSIONER (APPEALS), ERNAKULAM - 682 015. 3. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ERNAKULAM - 682 015. R1 TO R3 BY GOVT. PLEADER SRI. BOBBY JOHN PULICKAPARAMBIL THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 28/11/2011, ALONG WITH O.T.REV NO. 78/2011 & CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: Mn ...2/- OT.Rev.No. 75 of 2011() APPENDIX PETITIONER'S ANNEXURE'S ANNEXURE - I : PHOTOCOPY OF ORDER OF ASSESSMENT FOR 2006 -07 DT. 12.11.2009. ANNEXURE - II : PHOTOCOPY OF ORDER IN KVAT NO. 3150/2009 - COMMON ORDER IN 2526A, 2687 TO 2690, 2949 AND 3150 TO 3152/09 DATED 20.5.2010. ANNEXURE - III : PHOTOCOPY OF ORDER IN TA (VAT) NO. 368/2010 - COMMON ORDER IN TA (VAT) NOS. 368 TO 380/10 DT. 01.06.2011. RESPONDENT'S ANNEXURE'S - NIL //TRUE COPY// P.A. TO JUDGE Mn C.N. RAMACHANDRAN NAIR, & K. VINOD CHANDRAN, JJ ---------------------------------------------------- O.T.R.Nos. 75, 78, 79, 80,81, 82, 83, 84, 85, 86, 87, 88,& 89 of 2011 ---------------------------------------------------- Dated this the 28th day of November, 2011 J U D G M E N T C.N. Ramachandran Nair , J In all these cases, the question raised is with respect to rate of tax on various products sold under the brand name Ujala. All the issues raised are covered against the petitioner vide Division Bench judgment reported in 2010(18) KTR Page 82 and also the common judgment of another Division Bench of this Court in OTR Nos.13 and 16 of 2009. Following these judgments we dismiss all the OTRs. 2. After disposal of the cases, counsel for the petitioner requested for granting certificate of fitness to file appeal to the Supreme Court against the common judgment rendered in the above OTRs. Counsel has produced order of the Supreme Court in SLP No.20106/2009 dated 6.4.2009 in OTA No.9/2007 which is an SLP filed against one of the judgments of this Court relied on above. Since, the Hon'ble Supreme Court has granted leave OTRev.Nos.75/2011 and connections 2 and SLPs are pending we grant the prayer for leave to file appeal before the Supreme Court. Accordingly, certificate for fitness for filing appeal against the judgment will be issued in the above OTRs. Registry will issue orders or appropriate certificates required in the matter for the petitioner file Civil Appeals before Supreme Court. Sd/- C.N. RAMACHANDRAN NAIR (Judge) Sd/- K. VINOD CHANDRAN (Judge) jma