IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN THURSDAY, THE 5TH MARCH 2009 / 14TH PHALGUNA 1930 ST.Rev..No. 194 of 2008() ------------------------- TA.371/2002 of STAT ADDL.BENCH, KOTTAYAM .................... PETITIONER ------------------------------ THE PLANTATION CORPORATION OF KERALA LTD KOTTAYAM, REPRESENTED BY ITS GENERAL MANAGER (C&P) N.MOHANKUMAR. BY ADV. SRI.JOSEPH KODIANTHARA RESPONDENT(S): --------------- STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), TRIVANDRUM. BY G.P. SRI. V.K. SHAMSUDEEN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 05/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. -------------------------------------------- S.T. Rev. No. 194 OF 2008 -------------------------------------------- Dated this the 5th day of March, 2009 JUDGMENT Ramachandran Nair,J. The issue raised that is whether sale of old and unyielding rubber trees by the planters attracts sales tax stands decided against the assessee and in favour of the revenue by the decision of this Court in ST. Rev. 17 of 2008 and connected cases. Following the said judgment, this Tax Revision case is dismissed upholding the order of the Tribunal. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk 2