{"id":187857,"date":"2008-07-23T00:00:00","date_gmt":"2008-07-22T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/prompt-india-now-defunct-vs-state-of-kerala-on-23-july-2008"},"modified":"2017-01-26T23:30:14","modified_gmt":"2017-01-26T18:00:14","slug":"prompt-india-now-defunct-vs-state-of-kerala-on-23-july-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/prompt-india-now-defunct-vs-state-of-kerala-on-23-july-2008","title":{"rendered":"Prompt India (Now Defunct) vs State Of Kerala on 23 July, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Prompt India (Now Defunct) vs State Of Kerala on 23 July, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST.Rev..No. 314 of 2005()\n\n\n1. PROMPT INDIA (NOW DEFUNCT)\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA.\n                       ...       Respondent\n\n                For Petitioner  :SRI.H.RAMANAN\n\n                For Respondent  : No Appearance\n\nThe Hon'ble the Chief Justice MR.H.L.DATTU\nThe Hon'ble MR. Justice A.K.BASHEER\n\n Dated :23\/07\/2008\n\n O R D E R\n               H.L.DATTU, C.J. &amp; A.K.BASHEER, J.\n              ------------------------------------------------------\n                    S.T.Rev.Nos.314 and 315 of 2005\n                  ---------------------------------------------\n                 Dated, this the 23rd day of July, 2008\n\n                                  O R D E R\n<\/pre>\n<p>H.L.Dattu, C.J.\n<\/p>\n<p>               S.T.Rev.No.314 of 2005 pertains to the assessment year<\/p>\n<p>1988-1989.\n<\/p>\n<p>             2. S.T.Rev.No.315 of 2005 pertains to the assessment year<\/p>\n<p>1991-1992.\n<\/p>\n<p>             3. The Sales Tax Appellate Tribunal, Ernakulam, by its<\/p>\n<p>common order dated 17-2-2005 has disposed of T.A.Nos.348 and 349 of<\/p>\n<p>1995. Those appeals were filed by the State Government against the<\/p>\n<p>orders passed by the first appellate authority in S.T.A.Nos.799 and 815<\/p>\n<p>of 1994.\n<\/p>\n<p>             4. For the assessment years 1992-1993, 1993-1994 and<\/p>\n<p>1994-1995, the assessee was before this Court in S.T.Rev.Nos.498 of<\/p>\n<p>2004, 499 of 2004 and 500 of 2004. By order dated Ist December 2007,<\/p>\n<p>this Court has disposed of those revision petitions as under:<\/p>\n<blockquote><p>         &#8220;i). The first question of law framed by the assessee<br \/>\n         is answered against the assessee and in favour of the<br \/>\n         revenue. We accord a certificate for appeal to the<br \/>\n         Supreme Court against the orders by us as<\/p>\n<p><span class=\"hidden_text\">S.T.Rev.No.314,315\/2005               -2-<\/span><\/p>\n<p>         contemplated under Article 133 read with 134A of<br \/>\n         the Constitution of India.\n<\/p><\/blockquote>\n<blockquote><p>         ii). In so far as the second question is concerned, we<br \/>\n         decline to answer the question, since it was not urged<br \/>\n         and argued before the Tribunal.&#8221;\n<\/p><\/blockquote>\n<blockquote><\/blockquote>\n<blockquote><p>              5. The legal issues involved in these revision petitions are<\/p>\n<p>also identical with the legal issues involved in S.T.Rev.Nos.498 of 2004,<\/p>\n<p>499 of 2004 and 500 of 2004.          Therefore, following the orders and<\/p>\n<p>directions issued by this Court in the aforesaid revision petitions, these<\/p>\n<p>revision petitions are also disposed of, with the same observations,<\/p>\n<p>conditions, orders and directions.<\/p><\/blockquote>\n<p>              6. In view of the orders passed in the revision petitions, all<\/p>\n<p>pending interlocutory applications are closed.<\/p>\n<p>              Ordered accordingly.\n<\/p>\n<\/p>\n<p>                                                     (H.L.DATTU)<br \/>\n                                                    CHIEF JUSTICE<\/p>\n<p>                                                    (A.K.BASHEER)<br \/>\n                                                       JUDGE<\/p>\n<p>MS<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Prompt India (Now Defunct) vs State Of Kerala on 23 July, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST.Rev..No. 314 of 2005() 1. PROMPT INDIA (NOW DEFUNCT) &#8230; Petitioner Vs 1. STATE OF KERALA. &#8230; Respondent For Petitioner :SRI.H.RAMANAN For Respondent : No Appearance The Hon&#8217;ble the Chief Justice MR.H.L.DATTU [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-187857","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Prompt India (Now Defunct) vs State Of Kerala on 23 July, 2008 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/prompt-india-now-defunct-vs-state-of-kerala-on-23-july-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Prompt India (Now Defunct) vs State Of Kerala on 23 July, 2008 - Free Judgements of Supreme Court &amp; 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