Commissioner of Income tax-II, vs. Sri Aurobindo Impex AND Company,

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 8TH DAY OF OCTOBER 2021 / 16TH ASWINA, 1943 ST.REV. NO. 10 OF 2015 AGAINST THE ORDER IN TA 251/2008 DATED 29.9.2014 OF AGRL. INCOME TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH,THIRUVANANTHAPURAM REVISION PETITIONER/APPELLANT/ASSESSEE: M/S. BHARAT SANCHAR NIGAM LIMITED PGM JN. THIRUVANANTHAPURAM, REPRESENTED BY ITS CHIEF ACCOUNTS OFFICER (CAI), P.RAVEENDRAN. BY ADV SRI.S.K.DEVI RESPONDENT/RESPONDENT/REVENUE: STATE OF KERALA REPRESENTED BY THE FINANCE SECRETARYSECRETARIAT, THIRUVANANTHAPURAM -695 001. OTHER PRESENT: ADV SHANMUGHAM D JAYAN FOR S.K. DEVI FOR THE APPELLANT., SR GP V.K. SHAMSUDHEEN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 08.10.2021, ALONG WITH ST.Rev..11/2015, 12/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ST Rev No.10 of 2015 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 8TH DAY OF OCTOBER 2021 / 16TH ASWINA, 1943 ST.REV. NO. 11 OF 2015 AGAINST THE ORDER IN TA 177/2009 DATED 29.9.2014 OF KERALA VALUE ADDED TAX/AGRL. INCOME TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM REVISION PETITIONER/RESPONDENT/ASSESSEE: M/S.BHARAT SANCHAR NIGAM LTD THIRUVANANTHAPURAM,REPRESENTED BY ITS CHIEF ACCOUNTS OFFICER(CA1),PGM JN,THIRUVANANTHAPURAM. BY ADV SMT.S.K.DEVI,SC, BSNL(BHARAT SANCHAR NI RESPONDENT/APPELLANT/REVENUE: STATE OF KERALA REPRESENTED BY ITS FINANCE SECRETARY,SECRETARIAT,THIRUVANANTHAPURAM-695001. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 08.10.2021, ALONG WITH ST.Rev..10/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ST Rev No.10 of 2015 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 8TH DAY OF OCTOBER 2021 / 16TH ASWINA, 1943 ST.REV. NO. 12 OF 2015 AGAINST THE ORDER IN TA 178/2009 DATED 29.9.2014 OF KERALA VALUE ADDED TAX/AGRL.INCOME TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM REVISION PETITIONER/RESPONDENT/ASSESSEE: M/S. BHARAT SANCHAR NIGAM LTD THIRUVANANTHAPURAM,REPRESENTED BY ITS CHIEF ACCOUNTS OFFICER(CA1),PGM JN,THIRUVANANTHAPURAM. BY ADV SMT.S.K.DEVI,SC, BSNL(BHARAT SANCHAR NI RESPONDENT/APPELLANT/REVENUE: STATE OF KERALA REPRESENTED BY ITS FINANCE SECRETARY,SECRETARIAT,THIRUVANANTHAPURAM-695001. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 08.10.2021, ALONG WITH ST.Rev..10/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ST Rev No.10 of 2015 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 8TH DAY OF OCTOBER 2021 / 16TH ASWINA, 1943 ST.REV. NO. 13 OF 2015 AGAINST THE ORDER IN TA 180/2009 DATED 29.9.2014 OF KERALA VALUE ADDED TAX/AGRL. INCOME TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM REVISION PETITIONER/RESPONDENT/ASSESSEE: M/S.BHARAT SANCHAR NIGAM LTD. THIRUVANANTHAPURAM, REPRESENTED BY ITS CHIEF ACCOUNTS OFFICER (CA1), PGM JN., THIRUVANANTHAPURAM. BY ADV SMT.S.K.DEVI,SC, BSNL(BHARAT SANCHAR NI RESPONDENT/APPELLANT/REVENUE: STATE OF KERALA REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695 001. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 08.10.2021, ALONG WITH ST.Rev..10/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ST Rev No.10 of 2015 5 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 8TH DAY OF OCTOBER 2021 / 16TH ASWINA, 1943 ST.REV. NO. 14 OF 2015 AGAINST THE ORDER IN TA 179/2009 DATED 29.9.2014 OF KERALA VALUE ADDED TAX/AGRL. INCOME TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM REVISION PETITIONER/RESPONDENT/ASSESSEE: M/S.BHARAT SANCHAR NIGAM LTD THIRUVANANTHAPURAM REPRESENTED BY ITS CHIEF ACCOUNTS OFFICER (CAI), PGM JN., THIRUVANANTHAPURAM. BY ADV SMT.S.K.DEVI,SC, BSNL(BHARAT SANCHAR NI RESPONDENT/APPELLANT/REVENUE: STATE OF KERALA REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695001. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 08.10.2021, ALONG WITH ST.Rev..10/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ST Rev No.10 of 2015 6 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 8TH DAY OF OCTOBER 2021 / 16TH ASWINA, 1943 ST.REV. NO. 15 OF 2015 AGAINST THE ORDER IN TA 175/2009 DATED 29.9.2014 OF KERALA VALUE ADDED TAX/AGRL. INCOME TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM REVISION PETITIONER/RESPONDENT/ASSESSEE/APPELLANT: M/S.BHARAT SANCHAR NIGAM LTD. THIRUVANANTHAPURAM, REPRESENTED BY ITS CHIEF ACCOUNTS OFFICER (CAI), PGM JN, THIRUVANANTHAPURAM. BY ADV SMT.S.K.DEVI,SC, BSNL(BHARAT SANCHAR NI RESPONDENT/RESPONDENT/APPELLANT/REVENUE: STATE OF KERALA REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 08.10.2021, ALONG WITH ST.Rev..10/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ST Rev No.10 of 2015 7 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 8TH DAY OF OCTOBER 2021 / 16TH ASWINA, 1943 ST.REV. NO. 16 OF 2015 AGAINST THE ORDER IN TA 176/2009 DATED 29.9.2014 OF KERALA VALUE ADDED TAX/AGRL. INCOME TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM REVISION PETITIONER/RESPONDENT/ASSESSEE/APPELLANT: M/S.BHARAT SANCHAR NIGAM LTD. THIRUVANANTHAPURAM, REPRESENTED BY ITS CHIEF ACCOUNTS OFFICER (CAI), PGM JN, THIRUVANANTHAPURAM. BY ADV SMT.S.K.DEVI,SC, BSNL(BHARAT SANCHAR NI RESPONDENT/RESPONDENT/APPELLANT/REVENUE: STATE OF KERALA REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 08.10.2021, ALONG WITH ST.Rev..10/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ST Rev No.10 of 2015 8 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 8TH DAY OF OCTOBER 2021 / 16TH ASWINA, 1943 ST.REV. NO. 22 OF 2015 AGAINST THE ORDER IN TA 254/2008 DATED 29.9.2014 OF KERALA VALUE ADDED TAX/AGRL. INCOME TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM REVISION PETITIONER/APPELLANT/ASSESSEE: M/S.BHARAT SANCHAR NIGAM LTD., PGM JUNCTION, THIRUVANANTHAPURAM, REPRESENTED BY ITS CHIEF ACCOUNTS OFFICER (CAI), THIRUVANANTHAPURAM. BY ADV SMT.S.K.DEVI,SC, BSNL(BHARAT SANCHAR NI RESPONDENT/RESPONDENT/REVENUE: STATE OF KERALA REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM - 695 001. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 08.10.2021, ALONG WITH ST.Rev..10/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ST Rev No.10 of 2015 9 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 8TH DAY OF OCTOBER 2021 / 16TH ASWINA, 1943 ST.REV. NO. 23 OF 2015 AGAINST THE ORDER IN TA 255/2008 DATED 29.9.2014 OF KERALA VALUE ADDED TAX/AGRL. INCOME TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM REVISION PETITIONER/APPELLANT/ASSESSEE: M/S.BHARAT SANCHAR NIGAM LTD, PGM JN., THIRUVANANTHAPURAM REPRESENTED BY ITS CHIEF ACCOUNTS OFFICER (CAI), THIRUVANANTHAPURAM. BY ADV SMT.S.K.DEVI,SC, BSNL(BHARAT SANCHAR NI RESPONDENT/Respondent/REVENUE: STATE OF KERALA REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695001. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 08.10.2021, ALONG WITH ST.Rev..10/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ST Rev No.10 of 2015 10 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 8TH DAY OF OCTOBER 2021 / 16TH ASWINA, 1943 ST.REV. NO. 24 OF 2015 AGAINST THE ORDER/JUDGMENT IN TA 253/2008 DATED 29.9.2014 OF KERALA VALUE ADDED TAX/AGRL. INCOME TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM REVISION PETITIONER/APPELLANT/Appellant/ASSESSEE: M/S.BHARAT SANCHAR NIGAM LTD, PGM JN., THIRUVANANTHAPURAM REPRESENTED BY ITS CHIEF ACCOUNTS OFFICER (CAI), THIRUVANANTHAPURAM. BY ADV SMT.S.K.DEVI,SC, BSNL(BHARAT SANCHAR NI RESPONDENT/Respondent/REVENUE: STATE OF KERALA REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695001. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 08.10.2021, ALONG WITH ST.Rev..10/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ST Rev No.10 of 2015 11 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI FRIDAY, THE 8TH DAY OF OCTOBER 2021 / 16TH ASWINA, 1943 ST.REV. NO. 25 OF 2015 AGAINST THE ORDER IN TA 252/2008 DATED 29.9.2014 OF KERALA VALUE ADDED TAX/AGRL. INCOME TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, THIRUVANANTHAPURAM REVISION PETITIONER/APPELLANT/ASSESSEE: M/S.BHARAT SANCHAR NIGAM LTD, PGM JN., THIRUVANANTHAPURAM REPRESENTED BY ITS CHIEF ACCOUNTS OFFICER (CAI), THIRUVANANTHAPURAM. BY ADV SMT.S.K.DEVI,SC, BSNL(BHARAT SANCHAR NI RESPONDENT/Respondent/REVENUE: STATE OF KERALA REPRESENTED BY ITS FINANCE SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM-695001. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 08.10.2021, ALONG WITH ST.Rev..10/2015 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ST Rev No.10 of 2015 12 ORDER [ST.Rev. Nos.10/2015, 11/2015, 12/2015, 13/2015, 14/2015, 15/2015, 16/2015, 22/2015, 23/2015, 24/2015, 25/2015] S.V.Bhatti, J. BSNL/a dealer registered under the Kerala General Sales Tax Act, 1963 is the petitioner and the Commercial Tax Department represented by the Asst.Commissioner, Special Circle, Thiruvananthapuram is the respondent in the batch of revisions. 2. The instant 12 revision cases are filed under Section 41 of the KGST Act against the common order dated 29.9.2014 of Sales Tax Appellate Tribunal in T.A.Nos.251 to 256 of 2008. The operative portion of the common order reads as follows: "Considering the above facts, the proper course would be to remit the case back to the first appellate authority for reconsidering the entire issue. However, since the assessment orders involved are

ST Rev No.10 of 2015 13 1997-98 to 2002-03, we are of the view that no purpose would be served by remitting the case back to the first appellate authority. In our considered opinion, it is only proper to direct the assessing authority to revise the assessments for the above six years if the assessee furnishes the proper data relating to the turnover of scrap, tender form, assets etc. The assessee shall, within two months from the date of receipt of this order furnish the relevant details to the assessing authority and based on the details furnished by the assessee, the assessment shall be revised accordingly. If the assessee fails to furnish the relevant details within the time limit specified above, then the revised assessment order dated 21.11.2008 for the years 1997-98 to 2002-03 will stand restored. In the result, the appeals filed by the assessee (TA 251/08 to 256/08) fails and stands dismissed. The appeals filed by the Revenue (TA 175/09 to 180/09) are allowed to the extent the case is remitted back to the assessing authority for the limited purposes as indicated in para 16 above. Order accordingly." 3. We have heard learned Adv.Shanmugham D.Jayan for petitioner and Mr.Shamsudheen V.K.,learned G.P. for the parties. 4. It is argued by the revision petitioner that the common order dated 29.9.2014 is substantially an ex parte order in so far as the appeals filed by the dealer (T.A.No.251/08 to T.A.No.256/08) is

ST Rev No.10 of 2015 14 concerned. Similarly the order in the appeals filed by the department (T.A.No.175/09 to T.A.No.180 of 2009) are not only ex parte, but also without notice to the dealer. The Tribunal, having found that the issues canvassed by the department need re- examination by the first appellate authority, ought not to have dismissed the appeals filed by the dealer for the two grounds raised by the dealer with reference to original Annexure-III order dated 25.2.2003 which includes estimation under the head 'scrap' etc. A few statutory inhibitions in the form of limitation etc. stare at such exercise, being undertaken by the primary authority. The quantification of estimation is also contended with available factual and legal grounds. The observations considered are more inclined in favour of the department and not taking note of the orders of this Court between the parties in respect of the same assessment years. Firstly, it is argued that the dealer is put to prejudice on account of the ex parte hearing in both the matters. Therefore the matter in its entirety ought to go back to the First Appellate Authority for a decision and consideration afresh in accordance with law.

ST Rev No.10 of 2015 15 5. Mr.Shanmugham D.Jayan has invited our attention to various inconsistencies in the common order under revision. An attempt has been made to convince this Court independent of what has been recorded by the Tribunal to set aside the orders under revision and allow the STR cases in its entirety. 6. The Special Government Pleader appearing for the department has fairly argued that the cases relate to a block period, and assessment order was made. The appeals filed by the department were allowed and issues noted by the Tribunal have been sent to the first appellate authority for consideration and decision afresh. He is unable from the material available on record to assist the Court on the objection that the ex parte hearing of dealer was undertaken by the Tribunal. Further the record does not show whether the appeals filed by the department were allowed with notice to the dealer. Alternatively it is stated that the order of the Tribunal does not prejudicially affect the interest of dealer, the issues remitted and the available objections could be taken before the first appellate authority.

ST Rev No.10 of 2015 16 7. We have taken note of the submissions and perused the record. It is reasonably clear from the observations of the common order that the appeals filed by the dealer have been heard in the absence of relevant assessment records and by referring to arguments filed by both sides. In matters where serious issues are canvassed and a request has been stated to have been made for adjournment, and by refusing the adjournment, ex parte hearing had taken place. The right of hearing is not substantially complied with by the Tribunal while passing the common order under revision. It is also not clear who appeared for the dealer in T.A.Nos.175/09 to 180/09. We appreciate the submissions made for and on behalf of the deparment by Mr.Shamusudheen. We are of the view that the findings recorded by the Tribunal in T.A.Nos.251/08 to 256/08 are untenable and the aspects canvassed by the dealer in the appeals filed by it should be re-examined by the first appellate authority. The order in T.A.Nos.251/08 to 256/08, to the said extent, is interfered with and set aside. Accordingly by following suit, of above view, the common order in T.A.Nos.251/08 to 256/08 is set aside. The order of

ST Rev No.10 of 2015 17 remand made in T.A.Nos.175/09 to 180/2009 is confirmed. The matters are remitted to first appellate authority for consideration and disposal as per law. The First appellate authority considers all the objections including the objection of the dealer on the availability and applicability of limitation for assessing what is termed by the dealer as escaped assessment. The S.T. Revisions ordered as indicated above. No order as to costs. Sd/-S.V.BHATTI, Judge sd/- BASANT BALAJI, Judge css/

ST Rev No.10 of 2015 18 APPENDIX OF ST.REV. 10/2015 PETITIONER ANNEXURE ANNEXURE I TRUE COPY OF THE ABOVE TRIBUNAL ORDER DATED 29.09.2014 ANNEXURE II TRUE COPY OF THE ASSESSMENT ORDER CHALLENGED IN TA 251 OF 2008 FOR THE YEAR 1997-98 DATED 26.05.2008 ANNEXURE III TRUE COPY OF THE ORIGINAL ORDER DATED 25.02.2003 PASSED UNDER SECTION 17 OF THE ACT ANNEXURE IV TRUE COPY OF THE JUDGMENT IN O.P. 9158/03 DATED 07.08.2006 ANNEXURE V TRUE COPY OF THIS ORDER NO.11011000/97-98 DATED 06.12.2006 ANNEXURE VI TRUE COPY OF THE COMMON APPELLATE ORDER IN STA 55 TO 60/2008 DATED 10.09.2008 ANNEXURE VII TRUE COPY OF THE HEARING NOTES FILED BEFORE THE TRIBUNAL

ST Rev No.10 of 2015 19 APPENDIX OF ST.REV. 11/2015 PETITIONER ANNEXURE ANNEXURE I TRUE COPY OF THE TRIBUNAL ORDER Nos. 251 TO 256/2008 & TA 175 TO 180/09 DATED 29.09.2014 ANNEXURE II TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1999-2000 DATED 26.05.2008 ANNEXURE III TRUE COPY OF THE APPELLATE ORDER IN STA Nos. 55 TO 60/2008 DATED 10.09.2008 ANNEXURE IV TRUE COPY OF THE ORDER NO.1101000/1999-2000 DATED 22.11.2008 ANNEXURE V TRUE COPY OF THE COMMON ORDER IN STA Nos. 144 TO 149 OF 2008 DATED 19.01.2009 ANNEXURE V TRUE COPY OF THIS ORDER NO.11011000/97-98 DATED 06.12.2006

ST Rev No.10 of 2015 20 APPENDIX OF ST.REV. 12/2015 PETITIONER ANNEXURE ANNEXURE I TRUE COPY OF THE TRIBUNAL ORDER Nos. 251 TO 256/2008 & TA 175 TO 180/09 DATED 29.09.2014 ANNEXURE II TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2000-01 DATED 26.05.2008 ANNEXURE III TRUE COPY OF THE APPELLATE ORDER IN STA Nos. 55 TO 60/2008 DATED 10.09.2008 ANNEXURE IV TRUE COPY OF THE ORDER NO.1101000/2000-01 DATED 22.11.2008 ANNEXURE V TRUE COPY OF THE COMMON ORDER IN STA Nos. 144 TO 149 OF 2008 DATED 19.01.2009

ST Rev No.10 of 2015 21 APPENDIX OF ST.REV. 13/2015 PETITIONER ANNEXURE ANNEXURE I TRUE COPY OF THE TRIBUNAL ORDER Nos. 251 TO 256/2008 & TA 175 TO 180/09 DATED 29.09.2014 ANNEXURE II TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2002-03 DATED 26.05.2008 ANNEXURE III TRUE COPY OF THE APPELLATE ORDER IN STA Nos. 55 TO 60/2008 DATED 10.09.2008 ANNEXURE IV TRUE COPY OF THE ORDER NO.1101000/2002-03 DATED 22.11.2008 ANNEXURE V TRUE COPY OF THE COMMON ORDER IN STA Nos. 144 TO 149 OF 2008 DATED 19.01.2009

ST Rev No.10 of 2015 22 APPENDIX OF ST.REV. 14/2015 PETITIONER ANNEXURE ANNEXURE I TRUE COPY OF THE TRIBUNAL ORDER Nos. 251 TO 256/2008 & TA 175 TO 180/09 DATED 29.09.2014 ANNEXURE II TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2001-02 DATED 26.05.2008 ANNEXURE III TRUE COPY OF THE APPELLATE ORDER IN STA Nos. 55 TO 60/2008 DATED 10.09.2008 ANNEXURE IV TRUE COPY OF THE ORDER NO.1101000/2001-02 DATED 22.11.2008 ANNEXURE V TRUE COPY OF THE COMMON ORDER IN STA Nos. 144 TO 149 OF 2008 DATED 19.01.2009

ST Rev No.10 of 2015 23 APPENDIX OF ST.REV. 15/2015 PETITIONER ANNEXURE ANNEXURE I TRUE COPY OF THE TRIBUNAL ORDER Nos. 251 TO 256/2008 & TA 175 TO 180/09 DATED 29.09.2014 ANNEXURE II TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1997-98 DATED 26.05.2008 ANNEXURE III TRUE COPY OF THE APPELLATE ORDER IN STA Nos. 55 TO 60/2008 DATED 10.09.2008 ANNEXURE IV TRUE COPY OF THE ORDER NO.1101000/1997-98 DATED 21.11.2008 ANNEXURE V TRUE COPY OF THE COMMON ORDER IN STA Nos. 144 TO 149 OF 2008 DATED 19.01.2009

ST Rev No.10 of 2015 24 APPENDIX OF ST.REV. 16/2015 PETITIONER ANNEXURE ANNEXURE I TRUE COPY OF THE TRIBUNAL ORDER Nos. 251 TO 256/2008 & TA 175 TO 180/09 DATED 29.09.2014 ANNEXURE II TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1998-99 DATED 26.05.2008 ANNEXURE III TRUE COPY OF THE APPELLATE ORDER IN STA Nos. 55 TO 60/2008 DATED 10.09.2008 ANNEXURE IV TRUE COPY OF THE ORDER NO.1101000/1998-99 DATED 21.11.2008 ANNEXURE V TRUE COPY OF THE COMMON ORDER IN STA Nos. 144 TO 149 OF 2008 DATED 19.01.2009

ST Rev No.10 of 2015 25 APPENDIX OF ST.REV. 22/2015 PETITIONER ANNEXURE ANNEXURE I TRUE COPY OF THE TRIBUNAL ORDER DATED 29.09.2014 ANNEXURE II TRUE COPY OF THE ASSESSMENT ORDER CHALLENGED IN TA 254 OF 2008 FOR THE YEAR 2000-01 DATED 26.05.2008 ANNEXURE III TRUE COPY OF THE ORIGINAL ORDER DATED 25.02.2003 PASSED UNDER SECTION 17 OF THE ACT. ANNEXURE IV TRUE COPY OF THE JUDGMENT IN O.P. 9158/03 DATED 07.08.2006 ANNEXURE V TRUE COPY OF THIS ORDER NO.11011000/2000-2001 DATED 06.12.2006 ANNEXURE VI TRUE COPY OF THE COMMON APPELLATE ORDER IN STA 55 TO 60/2008 DATED 10.09.2008 ANNEXURE VII TRUE COPY OF THE HEARING NOTES FILED BEFORE THE TRIBUNAL

ST Rev No.10 of 2015 26 APPENDIX OF ST.REV. 23/2015 PETITIONER ANNEXURE ANNEXURE I TRUE COPY OF THE TRIBUNAL ORDER DATED 29.09.2014 IN TA.255/2003 ANNEXURE II TRUE COPY OF THE ASSESSMENT ORDER CHALLENGED IN TA 255 OF 2008 FOR THE YEAR 2001-02 DATED 26.05.2008 ANNEXURE III TRUE COPY OF THE ORIGINAL ORDER DATED 25.02.2003 PASSED UNDER SECTION 17 OF THE ACT. ANNEXURE IV TRUE COPY OF THE JUDGMENT IN O.P. 9158/03 DATED 07.08.2006 ANNEXURE V TRUE COPY OF THE ORDER NO.11011000/2001-2002 DATED 06.12.2006 ANNEXURE VI TRUE COPY OF THE COMMON APPELLATE ORDER IN STA 55 TO 60/2008 DATED 10.09.2008 ANNEXURE VII TRUE COPY OF THE HEARING NOTES FILED BEFORE THE TRIBUNAL

ST Rev No.10 of 2015 27 APPENDIX OF ST.REV. 24/2015 PETITIONER ANNEXURE ANNEXURE I TRUE COPY OF THE ABOVE TRIBUNAL ORDER DATED 29.09.2014 ANNEXURE II TRUE COPY OF THE ASSESSMENT ORDER CHALLENGED IN TA 253 OF 2008 FOR THE YEAR 1999-2000 DATED 26.05.2008 ANNEXURE III TRUE COPY OF THE ORIGINAL ORDER DATED 25.02.2003 PASSED UNDER SECTION 17 OF THE ACT. ANNEXURE IV TRUE COPY OF THE JUDGMENT IN O.P. 9158/03 DATED 07.08.2006 ANNEXURE V TRUE COPY OF THIS ORDER NO.11011000/99-2000 DATED 06.12.2006 ANNEXURE VI TRUE COPY OF THE COMMON APPELLATE ORDER IN STA 55 TO 60/2008 DATED 10.09.2008 ANNEXURE VII TRUE COPY OF THE HEARING NOTES FILED BEFORE THE TRIBUNAL

ST Rev No.10 of 2015 28 APPENDIX OF ST.REV. 25/2015 PETITIONER ANNEXURE ANNEXURE I TRUE COPY OF THE ABOVE TRIBUNAL ORDER DATED 29.09.2014 ANNEXURE II TRUE COPY OF THE ASSESSMENT ORDER CHALLENGED IN TA 252 OF 2008 FOR THE YEAR 1998-99 DATED 26.05.2008 ANNEXURE III TRUE COPY OF THE ORIGINAL ORDER DATED 25.02.2003 PASSED UNDER SECTION 17 OF THE ACT. ANNEXURE IV TRUE COPY OF THE JUDGMENT IN O.P. 9158/03 DATED 07.08.2006 ANNEXURE V TRUE COPY OF THIS ORDER NO.11011000/98-99 DATED 06.12.2006 ANNEXURE VI TRUE COPY OF THE COMMON APPELLATE ORDER IN STA 55 TO 61/2008 DATED 10.09.2008 ANNEXURE VI TRUE COPY OF THE COMMON APPELLATE ORDER IN STA 55 TO 60/2008 DATED 10.09.2008 ANNEXURE VII TRUE COPY OF THE HEARING NOTES FILED BEFORE THE TRIBUNAL

ST Rev No.10 of 2015 29