IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY THURSDAY, THE 9TH DECEMBER 2010 / 18TH AGRAHAYANA 1932 ST.Rev..No. 13 of 2008() ------------------------ AGAINST ORDER IN TA.289/2005 of S.T.A.TRIBUNAL,ADDL.BENCH,KZD. .................... PETITIONER: / RESPONDENT / RESPONDENT / REVENUE ------------------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAND) IN CHARGE COMMERCIAL TAXES, ERNAKULAM. BY MR.MOHAMMED RAFEEQ, GOVERNMENT PLEADER RESPONDENT(S): / APPELLANT / APPELLANT / ASSESSEE : --------------- M/S. NAVARATHNA CHEMICALS, 4/689, MAKKADA P.O., KAKKODI. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 09/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. ---------------------------------- S.T.Rev. No.13 of 2008 --------------------------------- Dated, this the 9th day of December, 2010 J U D G M E N T Ramachandran Nair, J. Even though the matter is coming for admission, learned Government Pleader submitted that the issue raised i.e. whether conversion of soluble glass into liquid sodium silicate is manufacture or not, is squarely covered by a Division Bench judgment of this Court in Navarathana Chemicals v. State of Kerala, reported in 2006(4) KLT 561. Since we do not find any ground to deviate from the Division Bench judgment, we feel issuance of notice for appearance of respondent will only lead to further waste of time and money to them. Therefore, following the above judgment, we allow the revision filed by the State by reversing the order of the Tribunal and by restoring the assessment confirmed in first appeal. (C.N.RAMACHANDRAN NAIR, JUDGE) (BHABANI PRASAD RAY, JUDGE) jg