IN THE HIGH COURT OF KERALA AT ERNAKULAM
TRC No. 341 of 2002()
1. STATE OF KERALA,
... Petitioner
Vs
1. SRI.K.CHELLAPPAN PILLAI,
... Respondent
For Petitioner :GOVERNMENT PLEADER
For Respondent :SRI.K.CHELLAPPAN PILLAI
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice K.T.SANKARAN
Dated :19/06/2007
O R D E R
H.L.DATTU, C.J. & K.T.SANKARAN, J.
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T.R.C.Nos.341 & 371 of 2002
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Dated, this the 19th day of June, 2007
ORDER
H.L.Dattu, C.J.
These revision petitions are directed against the common order passed
by the Kerala Sales Tax Appellate Tribunal, Thiruvananthapuram in
T.A.Nos.391 and 392 of 1997 dated 22nd February, 2001 for the assessment
years 1994-95 and 1995-96.
2. The revenue has raised the following questions of law for our
consideration and decision. They are as under:
“A. Is not the Tribunal in error in not following the
decision of the Supreme Court reported in 124 STC 233 which
upheld the findings of the Tribunal that “What has been given
exemption in SRO 499/90 is the turnover of goods taxable at the
point of last purchase in the State?
B. Were not the decisions of the Tribunal and the 1st
appellate authority in determining the turn over of bricks and
estimation in error as they have not properly applied the mind in
these findings.”
3. The Tribunal while disposing of the appeals filed by the assessee had
relied upon a decision of this Court in the case of Vattukulam Chemical
Industries v. State of Kerala.
4. The view expressed by this Court in the aforesaid decision is now
reversed by the apex Court in the case of State of Kerala v. M/s.Vattukulam
Chemicals Industries (124 STC 233).
5. In view of the orders passed by the Supreme Court, the revision
petitions filed by the revenue requires to be allowed and accordingly they are
allowed. The questions of law raised by the revenue are answered in favour of
T.R.C.Nos.341 & 371/2002 2
the revenue and against the assessee.
6. The Registry is directed to send a certified copy of the orders passed
by this Court promptly to the respondent. The respondent is at liberty to
approach this Court, if for any reason he is aggrieved by the orders passed by
this Court. Ordered accordingly.
(H.L.DATTU)
CHIEF JUSTICE
(K.T.SANKARAN)
JUDGE
vns