IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE M.L.JOSEPH FRANCIS WEDNESDAY, THE 5TH JANUARY 2011 / 15TH POUSHA 1932 ST.Rev..No. 267 of 2010() ------------------------- AGAINST THE ORDER IN TA.306/2008 of S.T.A.TRIBUNAL,ADDL.BENCH,KZD. .................... REVISION PETITIONER (S): APPELLANT ----------------------------- M/S.ABT INDUSTRIES LTD., MEENCHANDA, KOZHIKODE, REPRESENTED BY ITS AUTHORIZED SIGNATORY. BY ADV. SRI.A.KUMAR RESPONDENT(S): RESPONDENT ------------------------- STATE OF KERALA, REPRESENTED BY SECRETARY, MINISTRY OF FINANCE, THIRUVANANTHAPURAM. MR.MOHAMMED RAFEEQ, GOVERNMENT PLEADER THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 05/01/2011, ALONG WITH STRV NO. 268 OF 2010 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & M.L.JOSEPH FRANCIS, JJ. ---------------------------------- S.T.Revision Nos.267 & 268 of 2010 --------------------------------- Dated, this the 5th day of January, 2011 J U D G M E N T Ramachandran Nair, J. As of now, the issue stands decided against the petitioners vide judgment of the Supreme Court in Mohd. Ekram Khan & Sons v. Commissioner of Trade Tax, U.P., reported in 136 STC 515. However, Shri.Kumar, learned counsel appearing for the petitioners pointed out that against a later judgment of this Court following the above decision of the Supreme Court, an SLP has been filed, and the Supreme Court has admitted the SLP and the matter is posted for hearing. We feel, if the judgment of the Supreme Court above referred is reversed by them later, the petitioners will be given the benefit. Accordingly, these revision cases are dismissed but with a direction to the Assessing Officer to grant relief to the S.T.Revn.Nos.267 & 268/2010 -2- petitioners based on the decision of the Supreme Court in the pending SLPs i.e. SLP Nos.14260/2007 & connected cases. (C.N.RAMACHANDRAN NAIR, JUDGE) (M.L.JOSEPH FRANCIS, JUDGE) jg