M/S.Central Chemicals vs State Of Kerala on 4 August, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

RP.No. 694 of 2009()


1. M/S.CENTRAL CHEMICALS,
                      ...  Petitioner

                        Vs



1. STATE OF KERALA,
                       ...       Respondent

                For Petitioner  :SRI.C.A.SADASIVAN

                For Respondent  : No Appearance

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice K.SURENDRA MOHAN

 Dated :04/08/2009

 O R D E R
                 C .N. RAMACHANDRAN NAIR &
                     K. SURENDRA MOHAN, JJ.
                 --------------------------------------------
                  R.P.NOS. 694, 695 & 698 OF 2009
                                     in
                    S.T. Rev.Nos. 37,38, & 36/2009
                 --------------------------------------------
                 Dated this the 28th day of July, 2009

                                O R D E R

Ramachandran Nair,J.

Heard counsel for the review petitioners and Government

Pleader. Review Petitions are filed against the finding in the

judgment that the issue is covered by the judgment of this Court

reported in DEPUTY COMMISSIONER, SALES TAX (LAW) V. C.T.

KOCHOUSEPH,(2005) 13 KTR 58 However, after hearing counsel

for the review petitioners and Government Pleader we are of the view

that the issue raised is not squarely covered by the judgment of this

Court referred to in the impugned judgment. In fact the matter

requires elaborate consideration with reference to the provisions of

the notification. Since the case was disposed of assuming that the

issue is covered by the Division Bench judgment rendered by this

Court, which does not appear to be true, we allow the Review

Petitions by recalling the orders in the delay condonation petitions

and judgment in the connected S.T. Revisions. Considering the

2

contentions raised , post the delay condonation petitions and the S.T.

Revisions with S.T.Rev.No. 76 of 2009 before the regular Bench.

(C.N.RAMACHANDRAN NAIR)
Judge.

(K. SURENDRA MOHAN)
Judge.

kk

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