IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER WEDNESDAY, THE 23RD JULY 2008 / 1ST SRAVANA 1930 ST.Rev..No. 416 of 2006 ------------------------- AGAINST THE ORDER DATED 12.09.05 IN TA.244/2003 OF THE SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM .................... REVN. PETITIONER/APPELLANT/ASSESSEE ------------------------------------------------------------ M/S. VENAD STRUCTURALS, PONGATHANAM P.O., VAKATHANAM, KOTTAYAM-686 028. BY ADV. SRI.K.JAJU BABU SMT.M.U.VIJAYALAKSHMI RESPONDENT: RESPONDENT/REVENUE ---------------------------------------------------------- STATE OF KERALA, REPRESENTED BY THE ADDITIONAL SALES TAX OFFICER-I, ETTUMANOOR. BY SR. GOVERNMENT PLEADER, SRI. MUHAMMED RAFIQ THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 23/07/2008, ALONG WITH STRV NO. 420 OF 2006, STRV NO. 421 OF 2006 AND STRV NO. 422 OF 2006, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L. DATTU, C.J. & A.K. BASHEER, J. ------------------------------------- S.T.Rev. Nos.416, 420, 421 & 422 of 2006 ------------------------------------ Dated this, the 23rd day of July, 2008 ORDER H.L. DATTU, C.J. Since common issues are involved in all these revision petitions, they are clubbed together, heard and disposed of by this common order. 2. The assessment years in question are 1990-91, 1991-92, 1992-93 and 1993-94. For these assessment years, the assessing authority had completed assessments and had quantified the liability under the provisions of the Kerala General Sales Tax Act. Those orders have been called in question by the assessee before the first appellate authority. The first appellate authority has rejected the appeals and thereby has confirmed the orders passed by the assessing authority. 3. The assessee, being aggrieved by the orders passed by the first appellate authority has carried the matter by way of second appeal before the Sales Tax Appellate Tribunal in T.A. No.244/2003 to 247/2003. The Tribunal by its common order dated 12th September, 2005 has confirmed the orders passed by the assessing authority as well as the appellate authority. That is how the assessee is before us in these revision petitions. 4. The assessee had framed the following questions of law for our consideration and decision:- “a. Whether the Tribunal is justified in sustaining the rejection of the conceded turnover and addition of 10% towards S.T.Revs.416,420, 421 & 422/2006. : 2 : probable omission and suppression, in view of the findings in Annexure B and C orders in respect of the previous assessment years which have become final? b. Whether the Tribunal is justified in rejecting the claim of the petitioner for concessional rate of tax, in accordance with Annexure A circular which is already paid? c. Whether in the facts and circumstances of the case, the Tribunal is justified in issuing Annexure E order without taking into account Annexures A to C? 5. At the time of hearing of these revision petitions, the assessee has produced before us the common order passed by the Tribunal for the assessment years 1984-85, 1985-86 and 1986-87 in T.A. Nos. 543, 544 and 545 of 1992, dated 8th March, 1999. 6. We have carefully perused the judgment of the Tribunal in the aforesaid Tax Appeals. The assessee, in those appeals, for the previous assessment years, had questioned the orders passed by the assessing authority before the Appellate Tribunal and in fact had succeeded before the Tribunal, but for reasons best known, had not produced the earlier orders passed by the Tribunal in the assessee's own case for the previous assessment years. Now it is stated that if the assessee is granted permission to produce those orders before the Tribunal, it may help the assessee. 7. The concept of res judicata is not available in tax matters. Further, each assessment year is a separate assessment year. Knowing this also, in the ends of justice, we deem it proper to dispose of these revision petitions without answering the questions of law framed by the assessee and remand the matter to the Tribunal, to S.T.Revs.416,420, 421 & 422/2006. : 3 : reconsider the appeals filed by the assessee in T.A. Nos.244/2003 to 247/2003, in accordance with law, and in the light of the observations made by the Appellate Tribunal in T.A. Nos. 543, 544 and 545 of 1992, dated 8th March, 1999. 7. Accordingly, we make the following: Order (i) Revision Petitions are disposed of. (ii) For the present, we do not intend to answer the questions of law framed by the assessee. (iii) We set aside the orders passed by the Tribunal in T.A. Nos.244/03 to 247/03 dated 12th September, 2005. (iv) The Tribunal is requested to restore the appeals on its board and consider those appeals in accordance with law and in the light of the orders passed by the Tribunal in T.A. Nos. 543, 544 and 545 of 1992, disposed of on 8th March, 1999. 8. The orders passed by us in these revision petitions shall not be treated as a precedent in any other case. Ordered accordingly. H.L.DATTU, CHIEF JUSTICE. A.K. BASHEER, JUDGE DK.