IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.P.R.RAMAN & THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 9TH MARCH 2010 / 18TH PHALGUNA 1931 ST.Rev..No. 61 of 2010() ------------------------ (ORDER IN R.P. NO.5/2009 IN TA.244/2003 of STAT ADDL.BENCH, KOTTAYAM) .................... REVISION PETITIONER/REVIEW PETITIONER/APPELLANT: -------------------------------------------------------------------- M/S.VENAD STRUCTURALS, PONGATHANAM P.O., VAKATHANAM, KOTTAYAM-686 028. BY ADV. SRI.K.JAJU BABU SMT.M.U.VIJAYALAKSHMI SRI.BRIJESH MOHAN SRI.T.R.SADEESAN SMT.DHANYA CHANDRAN RESPONDENT/RESPONDENT/RESPONDENT: --------------- STATE OF KERALA, REP. BY THE ADDITIONAL SALES TAX OFFICER-I, ETTUMANOOR. BY SR. G.P. SRI.MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ALONG WITH S.T. REV. NOS.62,63 & 64 OF 2010 ON 09/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMAN, AG. C.J. & C.N.RAMACHANDRAN NAIR, J. .................................................................... S.T. Rev. Nos.61,62,63 & 64 of 2010 .................................................................... Dated this the 9th day of March, 2010. JUDGMENT Ramachandran Nair, J. Orders under challenge are orders issued by the Sales Tax Appellate Tribunal under Section 39(7)(a) of the KGST Act declining to review the orders issued in appeal. The petitioner's case is that similar appeals are allowed by remanding the matter by the Tribunal to the Assessing Officer. Counsel appearing for the petitioner contended that claim is only concessional rate of tax for sale of Pre-Stressed Concrete Poles made by the petitioner for KSEB partly with materials supplied by them. The petitioner has admittedly obtained declaration from KSEB entitling them for concessional rate in terms of Notification SRO 495/90. We have heard Government Pleader also. 2. Considering the fact that the denial of relief is only on account of belated production of declarations and furnishing of details and since the contractee-organisation is KSEB, we feel one more opportunity can be granted to the petitioner. Consequently we set aside 2 the orders of the Tribunal in review as well as in appeals and remand the matter to the Assessing Officer for production of entire declarations and other evidence by the petitioner before the Assessing Officer. The Assessing Officer will examine the eligibility of the claim with reference to documents produced and call for further particulars, if any required, and pass appropriate orders granting concessional rate, if petitioner is eligible. However, if on verification with KSEB there is any excess collection of tax, the officer will proceed to forfeit the same in terms of Section 46A(1) of the Act. However, orders of the Tribunal in appeals except with regard to concessional rate will stand confirmed. The revisions are disposed of as above. P.R.RAMAN Acting Chief Justice C.N.RAMACHANDRAN NAIR Judge pms