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 21ST OCTOBER 2010 / 29TH ASWINA 1932 ST.Rev..No. 80 of 2010(S) ------------------------- TA.2/2009 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD .................... REVISION PETITIONER/RESPONDENT -------------------------------------------------- STATE OF KERALA, REP. BY JOINT COMMISSIONER(LAW), COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.MOHAMMED RAFIQ RESPONDENT/APPELLANT ------------------------ SRI.C.S.ASHOK THOMS, ASHOK FORGINS, AGRICULTURAL IMPLEMENTS, SHORANUR. ADV. SRI.T.M.SREEDHARAN SRI.V.P.NARAYANAN SMT.C.K.SHERIN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ALONG WITH S.T.REV. NO.84/2010 ON 21/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... S.T. Rev. Nos.80 & 84 of 2010 .................................................................... Dated this the 21st day of October, 2010. JUDGMENT Ramachandran Nair, J. The issue decided by the Tribunal against the Revenue is on entry tax based on Division Bench judgment of this Court. Government Pleader submitted that appeal is pending in Supreme Court against the judgment of this court. He has also stated that factual issues have to be considered before deciding respondent's eligibility for exemption. In any case State will have no claim for entry tax unless Supreme Court reverses the judgment of this court. Instead of keeping the matter pending, we dismiss the revisions leaving freedom to the State to revise the orders based on judgment of the Supreme Court in the pending appeals as and when judgment is delivered without filing another appeal to the Supreme Court in this matter. Other issues are left open 2 for decision after judgment of the Supreme Court and consistent with the said judgment. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms