IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST.Rev..No. 267 of 2010()
1. M/S.ABT INDUSTRIES LTD.,
... Petitioner
Vs
1. STATE OF KERALA, REPRESENTED BY
... Respondent
For Petitioner :SRI.A.KUMAR
For Respondent : No Appearance
The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice M.L.JOSEPH FRANCIS
Dated :05/01/2011
O R D E R
C.N.RAMACHANDRAN NAIR & M.L.JOSEPH FRANCIS, JJ.
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S.T.Revision Nos.267 & 268 of 2010
---------------------------------
Dated, this the 5th day of January, 2011
J U D G M E N T
Ramachandran Nair, J.
As of now, the issue stands decided against the
petitioners vide judgment of the Supreme Court in Mohd.
Ekram Khan & Sons v. Commissioner of Trade Tax, U.P.,
reported in 136 STC 515. However, Shri.Kumar, learned
counsel appearing for the petitioners pointed out that against
a later judgment of this Court following the above decision of
the Supreme Court, an SLP has been filed, and the Supreme
Court has admitted the SLP and the matter is posted for
hearing. We feel, if the judgment of the Supreme Court above
referred is reversed by them later, the petitioners will be given
the benefit.
Accordingly, these revision cases are dismissed but with
a direction to the Assessing Officer to grant relief to the
S.T.Revn.Nos.267 & 268/2010
-2-
petitioners based on the decision of the Supreme Court in the
pending SLPs i.e. SLP Nos.14260/2007 & connected cases.
(C.N.RAMACHANDRAN NAIR, JUDGE)
(M.L.JOSEPH FRANCIS, JUDGE)
jg
