IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 21 of 2009()
1. M/S RASNA ENTERPRISES LTD.,
... Petitioner
Vs
1. THE STATE OF KERALA.
... Respondent
For Petitioner :SRI.C.K.THANU PILLAI
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice K.SURENDRA MOHAN
Dated :11/02/2009
O R D E R
C .N. RAMACHANDRAN NAIR &
K. SURENDRA MOHAN, JJ.
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S.T.Rev. Nos. 21 & 22 OF 2009
and
C.M. Appl. Nos. 97 & 99 OF 2009
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Dated this the 11th day of February, 2009
O R D E R
Ramachandran Nair,J.
The connected revisions are filed with a delay of 962 days.
The explanation offered is the misplacing of orders by the authorised
representative, which is not quite convincing. However, since the
issue raised has to be decided, we allow the delay condonation
petition and admit the revision petitions on condition that the
petitioner shall remit Rs.5,000/- towards cost which will be paid to the
Peoples Council for Social Justice. Petitioner has to produce DD in
favour of Peoples Council for Social Justice before the Registrar
within two weeks from receipt of this order. Registrar will receive and
forward the same to the beneficiary without any delay. Compliance
shall be reported by the Registrar to this Court.
Heard counsel for the petitioner and the Government Pleader.
Counsel for the petitioner has produced the judgment of the Supreme
Court in the same matter in the assessee’s case for earlier years,
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reported in 2008 (16) VST 468 wherein the Supreme Court has
remanded the case for consideration whether the item is food or
vegetable product or non-alcoholic drink. We are told that the
Tribunal has not considered the case after remand by the Supreme
Court. It is seen that ST(Rev) No.438/06 also has been remanded
by this Court to the Tribunal for fresh decision, based on the
judgment of the Supreme Court. Therefore, following these
judgments of the Supreme Court and this Court, we set aside the
orders of Tribunal for these two years, i.e., 2000-01 and 2001-02 and
remand the matter to the Tribunal for fresh decision along with batch
cases. There will be a specific direction to the Tribunal to hear the
parties and dispose of all the revisions within three months from
receipt of this order. Government Pleader will also communicate the
order to the Tribunal.
(C.N.RAMACHANDRAN NAIR)
Judge.
(K. SURENDRA MOHAN)
Judge.
ttb
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