IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN MONDAY, THE 2ND NOVEMBER 2009 / 11TH KARTHIKA 1931 ST.Rev..No. 253 of 2009() ------------------------- R.A.NO.2/2008 IN TA.13/2006 of S.T.A.T.ADDL.BENCH, THIRUVANAZNTHAPURAM ) .................... REVISION PETITIONER --------------------------------------- H.M.EBRAHIM, DELIGHT ENTERPRISES M.G.ROAD, THIRUVANANTHAPURAM. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENT(S): --------------- STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT TAXES DEPARTMENT , GOVT. SECRETARIAT, THIRUVANANTHAPURAM,PIN 695 001. BY GOVT. PLEADER SRI MOHAMMED RAFEEQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 02/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. ---------------------------------------- STRV. No.253 OF 2009 ---------------------------------------- Dated, the 2nd November, 2009 JUDGMENT Ramachandran Nair, J. This Revision is filed against the order of the Tribunal passed in Review petition. In fact, Revision was filed against the order in appeal issued by the Tribunal and this Court was reluctant to interfere with the order. Consequently, the petitioner sought permission to file review petition and accordingly, revision case was disposed of by judgment dated 7.11.2008. On going through the order in Review Petition and after hearing the petitioner, we find no justification to interfere with the said order because the Tribunal based on the finding that the petitioner purchased sweets and baked items and sold the same in packets and boxes after relabelling the same and giving brand name “Sweet Nandini”, held that such goods STRV No.253/09 -:2:- attract tax under Section 5(2) of the KGST Act. Even though the counsel submitted that sales are second sales, in view of the factual finding in the review order of the Tribunal that the petitioner resold the articles after repacking and in brand name, we find no ground to interfere with the order. We therefore dismiss this S.T.Revision. C.N.RAMACHANDRAN NAIR JUDGE V.K.MOHANAN, JUDGE kvm/- STRV No.253/09 -:3:- V.K.MOHANAN, J. O.P.No. JUDGMENT Dated:..