IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST Rev No. 455 of 2005()
1. M/S.TAMILNADU AMMONIA PVT. LTD.,
... Petitioner
Vs
1. STATE OF KERALA.
... Respondent
For Petitioner :SRI.K.SRIKUMAR
For Respondent :GOVERNMENT PLEADER
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice K.M.JOSEPH
Dated :01/01/2008
O R D E R
H.L.DATTU, C.J. & K.M.JOSEPH, J.
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S.T. Rev. Nos. 455 & 471 of 2005
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Dated, this the 1st day of January, 2008
ORDER
H.L.Dattu, C.J.
Since the issues involved in these two sales tax revisions are common,
they are clubbed, heard and disposed of by this common order.
(2) The assessee has presented these revision petitions, being
aggrieved by the orders passed by the Kerala Sales Tax Appellate Tribunal,
Additional Bench-II, Ernakulam in T.A.Nos.1157 and 1158 of 2003 dated 22nd
February, 2005.
(3) During the pendency of this proceedings, pursuant to the orders
passed by this Court, the Deputy Commissioner (General), Commercial Taxes,
Thiruvananthapuram, has passed an order dated 26.4.2006.
(4) Learned counsel appearing for the parties to the lis would submit
that in view of the order passed by the Deputy Commissioner (General),
Commercial Taxes, Thiruvananthapuram dated 26.4.2006, the matter requires
to be reconsidered by the assessing authority.
(5) In view of the submission made by the learned counsel appearing
for the parties, these sales tax revisions are allowed and the order passed by
the Tribunal is set aside. The matter is remanded back to the assessing
authority to redo the matter in accordance with law and in the light of the orders
passed by the Deputy Commissioner (General), Commercial Taxes,
S.T.Rev.Nos.455 & 471/2005
2
Thiruvananthapuram dated 26.4.2006, after issuing appropriate notice to the
assessee.
Ordered accordingly.
(H.L.DATTU)
CHIEF JUSTICE
(K.M.JOSEPH)
JUDGE
vns