Santhi Kannan vs State Of Kerala on 26 February, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ST.Rev..No. 250 of 2007()


1. SANTHI KANNAN,
                      ...  Petitioner

                        Vs



1. STATE OF KERALA.
                       ...       Respondent

                For Petitioner  :SRI.A.KRISHNAN

                For Respondent  :GOVERNMENT PLEADER

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

 Dated :26/02/2009

 O R D E R
     C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ.
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                            S.T.R.V NO:250 OF 2007
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                    Dated this the 26th February, 2009.

                                       JUDGMENT

RAMACHANDRAN NAIR, J.

The question raised in this case is whether cotton tape

answers the description of cotton fabric, which is entitled to

exemption from sales tax was decided by this Court vide judgment

in STRV 241/2007. Since exemption is eligible only on payment of

additional duties of excise under the special statute this Court

directed the assessing officer to verify the same and consider

exemption after giving opportunity to the assessee. Following the

said judgment this S.T.Revision is also disposed of directing the

assessing officer to give opportunity to produce proof of payment

of additional duty and consider the claim.

C.N. RAMACHANDRAN NAIR
Judge

K. SURENDRA MOHAN
Judge

jj

K.K.DENESAN & V. RAMKUMAR, JJ.

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M.F.A.NO:

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JUDGMENT

Dated: