IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN WEDNESDAY, THE 28TH JULY 2010 / 6TH SRAVANA 1932 ST.Rev..No. 74 of 2009() ------------------------ TA.225/2004 of S.T.A.T.ADDL.BENCH,ERNAKULAM .................... PETITIONER ------------------------------ DR.REDDY'S LABORATORIES LIMITED (FORMERLY AMERICAN REMEDIES LIMITED), 42-2159E, II FLOOR, C.B.TOWERS, K.K.PADMANABHAN ROAD, COCHIN-682 018, REPRESENTED BY ITS AUTHORISED SIGNATORY MR.SRIKANTH. BY ADV. SRI.P.R.VENKETESH RESPONDENT(S): --------------- STATE OF KERALA, REPRESENTED BY THE ASST.COMMISSIONER (ASSMT) I, SPECIAL CIRCLE-II, ERNAKULAM. BY G.P. SRI. MOHAMMED RAFEEQ THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 28/07/2010 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. -------------------------------------------- S. T. Rev. NO. 74 OF 2009 -------------------------------------------- Dated this the 28th day of July, 2010 JUDGMENT Ramachandran Nair, J. Counsel for the revision petitioner produced judgment of the Division Bench in S.T. Rev. No.1 of 2009 dated13.1.2009 and also the judgment in connected S. T. Rev. 112 of 2006 dated 16.6.2008, which is the detailed judgment remanding the issue to the assessing officer. The assessee has contended that subsequent to the remand the matter stands decided in their favour by the assessing officer. If the assessing officer accepted the claim of the assessee with respect to rate of tax of assessee's product, namely, GLA 120, he has to follow it for subsequent years, unless it is revised under Section 35 of the KGST Act. In the circumstances, following the above two judgments, we allow the revision by setting aside the order of the Tribunal and remand the matter to the assessing officer for reconsideration of the issue for STRV 74/2009 2 the year 2000-01 with direction to the assessing officer to verify with regard to earlier years, and revise the assessment consistent with the decision taken by him for other years. (C.N. RAMACHANDRAN NAIR) Judge (K. SURENDRA MOHAN) Judge. kk STRV 74/2009 2 C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. -------------------------------------------- S.T. Rev. 74 No. OF 2009 & C.M. APPln. No. 241 OF 2009 -------------------------------------------- Dated this the 30th day of March, 2009 JUDGMENT Ramachandran Nair,J. Revision is filed with a delay of around four years. We are not satisfied with the grounds raised in support of delay condonation petition. Therefore Delay Codonation Petition is dismissed and consequently Revision is also dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk STRV 74/2009 2 STRV 74/2009 2