IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER THURSDAY, THE 3RD JULY 2008 / 12TH ASHADHA 1930 S.T.Rev.No.51 of 2006 ------------------------------------ T.A.No.234/2005 OF THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH-I, ERNAKULAM (ORDER DATED 7.9.2005) (ASSESSMENT YEAR 2003-04) .................... PETITIONER/APPELLANT/APPELLANT:- -------------------------------------------------------- M/S.COCHIN CO-OPERATIVE HOSPITAL SOCIETY, KADAVANTHARA, ERNAKULAM. BY ADV. SRI.A.KUMAR RESPONDENT:- ------------------------ STATE OF KERALA, REPRESENTED BY FINANCE SECRETARY, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. BY SPECIAL GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 03/07/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:- H.L.Dattu, C.J. & A.K.Basheer, J. ---------------------------------------- S.T.Rev.No.51 of 2006 ---------------------------------------- Dated, this the 3rd day of July, 2008 ORDER H.L.Dattu,C.J. This revision is directed against the orders passed by the Sales Tax Appellate Tribunal, Additional Bench-I, Ernakulam in T.A.No.234 of 2005 dated 7.9.2005. 2. Since the charging provision itself is struck down by this Court in the case of Thressiamma L.Chirayil v. State of Kerala [2007 (1) KLT 303], the Department cannot either assess tax under the provisions of the Entry Tax Act or they could impose any penalty. 3. In view of the above, the questions of law framed by the assessee requires to be answered in favour of the assessee and against the Revenue and the revision petition requires to be allowed and it is allowed. 4. I.A.No.662 of 2006 is dismissed. Ordered accordingly. H.L.Dattu Chief Justice A.K.Basheer Judge vku/-