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BHARAT HEAVY ELECTRICALS LIMITED vs. STATE OF KERALA ERNAKULAM
(Kerala High Court)

Hon'ble Judges:

A.K.JAYASANKARAN NAMBIAR
SYAM KUMAR V.M.

Pet. Counsel

S.k. Devi

M.raj Mohan

Shanmugham D. Jayan

Res. Counsel

V.k. Shamsudheen

Petitioner / Applicant	BHARAT HEAVY ELECTRICALS LIMITED
Respondent	STATE OF KERALA ERNAKULAM
Court	Kerala High Court
State	Kerala
Date	Sep 4, 2024
Order No.	S. T. REV. NO. 12 OF 2020
Citation	2024(9) TAXREPLY 12098
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ORDER
ORDER D r. A.K. Jayasankaran Nambiar, J. These Revision Petitions have been preferred at the instance of the assessee aggrieved by the common order passed by the Kerala Agricultural Income Tax and State Appellate Tribunal, Ernakulam, in T.A.Nos.7 of 2016 and 8 of 2016 pertaining to the assessment years 1997-98 and 1998-99 respectively under the KGST Act. The brief facts necessary for the disposal of these Revision Petitions are as follows: 2. The Revision Petitioner M/s. Bharat Heavy Electricals Limited [BHEL] was awarded a contract by the National Thermal Power Corporation Limited [NTPC] for setting up the Kayamkulam Gas Power Project. Two contracts were entered into between the parties on 18.10.1996, one for the supply of plant and machinery and the second for installation of the plant. Thereafter, the petitioner herein entered into an agreement on 20.12.1996 with Daelim Engineering Company Limited, a company based in Korea, for the supply of the on-shore portion of eq....