Smt.Kaveri Viswanathan vs State Of Kerala on 3 June, 2009

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

ST.Rev..No. 40 of 2008()


1. SMT.KAVERI VISWANATHAN,
                      ...  Petitioner

                        Vs



1. STATE OF KERALA, REPRESENTED BY
                       ...       Respondent

                For Petitioner  :SRI.E.P.GOVINDAN

                For Respondent  :GOVERNMENT PLEADER

The Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR
The Hon'ble MR. Justice C.K.ABDUL REHIM

 Dated :03/06/2009

 O R D E R
                     C.N.RAMACHANDRAN NAIR &
                             C.K.ABDUL REHIM, JJ.
                ....................................................................
                        S.T. Rev. Nos.40 & 55 of 2008
                ....................................................................
                    Dated this the 3rd day of June, 2009.

                                           ORDER

Ramachandran Nair, J.

Following Division Bench judgment of this court in S.T.Rev.

No.307 of 2008 these revision cases are allowed vacating the orders of

assessment confirmed in appeals by the Tribunal with direction to the

Assessing Officer to assess feeding bottle as an unclassified item at the

rate applicable under the residuary entry of the First Schedule to the

KGST Act. The Assessing Officer will grant refund of excess tax paid,

if any, after verifying whether the same is collected or not.

C.N.RAMACHANDRAN NAIR
Judge

C.K.ABDUL REHIM
Judge
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