IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 8 of 2008()
1. STATE OF KERALA,
... Petitioner
Vs
1. M/S.NAVARATNA CHEMICALS,
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent :SRI.E.K.NANDAKUMAR
The Hon'ble MR. Justice K.M.JOSEPH
The Hon'ble MR. Justice M.L.JOSEPH FRANCIS
Dated :17/02/2010
O R D E R
K.M.JOSEPH & M.L.JOSEPH FRANCIS, JJ.
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S.T.Rev.No.8 of 2008-B
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Dated, this the 17th day of February, 2010
J U D G M E N T
K.M.Joseph, J.
This Sales Tax Revision is filed against the order
of the Sales Tax Appellate Tribunal, Kozhikode in T.A.No.288
of 2005.
2. The questions of law raised in the
memorandum of revision reads as follows:
“a. Has not the Tribunal erred in finding that the
conversion of solid sodium silicate to its liquid
form will amount to manufacture for the purpose
of granting concessional rate of tax to SSI Units,
as per SRO 1091/1999?
b. Whether the Tribunal is justified in giving an
extended meaning to the term “manufacture”
beyond the definition given in the SRO
No.1091/1999 to the term?
c. Whether mere conversion of a commodity
from its solid form to liquid form, amount to
manufacture for the purpose of granting
concessional rate under the provisions of SRO
No.1091/1999?”
STRV No.8/2008 -2-
3. Learned Government Pleader would submit
that the issue raised in this case is covered in favour of the
revision petitioner, State of Kerala by virtue of the decision in
Navarathana Chemicals vs. State of Kerala {2007 (7) VST 698
(Ker)}. We follow the same and allow the Sales Tax Revision
and answer the questions of law framed in favour of the
revision petitioner.
(K.M.JOSEPH)
JUDGE.
(M.L.JOSEPH FRANCIS)
JUDGE.
MS