IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY FRIDAY, THE 17TH JUNE 2011 / 27TH JYAISHTA 1933 ST.Rev..No. 65 of 2011() ------------------------ AGAINST ORDER IN TA.462/2009 of S.T.A.T.ADDL.BENCH,ERNAKULAM .................... REVISION PETITIONER / APPELLANT / REVENUE -------------------- STATE OF KERALA, REPRESENTED BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER, MR.P.K.SHAMSUDEEN RESPONDENT(S): / RESPONDENT / ASSESSEE --------------- M/S.GTN TEXTILES, ERUMATHALA, ALUVA, PIN - 683 101. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 17/06/2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: STREV. NO.65/2011 APPENDIX REVISION PETITIONER'S EXHIBITS ANNEXURE-A : COPY OF ASSESSMENT ORDER DATED 28/03/2005. ANNEXURE-B : COPY OF ORDER OF DEPUTY COMMISSIONER (APPEALS) DATED 18/09/2008. ANNEXURE-C : COPY OF ORDER OF THE AIT & STAT DATED 05/01/2011 IN T.A.NO.462/2009. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. ---------------------------------- S.T.Revn. No.65 of 2011 --------------------------------- Dated, this the 17th day of June, 2011 J U D G M E N T Ramachandran Nair, J. This Revision case is filed against the orders of the Tribunal confirming cancellation of demand of entry tax on the respondent Company following the decision of the Division Bench judgment of this Court in Thressiamma L.Chirayil v. State of Kerala, reported in 15 KTR 66. State has filed this revision case contending that the Division Bench judgment relied on by the Tribunal has not become final and appeal filed against the same is pending before the Supreme Court. Similar revisions filed are disposed of by us reserving right of the State to recover tax, if the Supreme Court reverses the Division Bench judgment of this Court relied on by the Tribunal. 2. We, therefore, dispose of this revision case also S.T.Revn.No.65/2011 -2- directing the Assessing Officer to revise the assessment and recover tax after notice to the assessee if the Supreme Court reverses the judgment of this Court relied on by the Tribunal by allowing the State appeal. If the Supreme Court dismisses the State appeal filed against the Division Bench judgment of this Court, then the Tribunal order in favour of the respondent will stand sustained. Since we are disposing of the revision case without notice to the respondent, which is to save litigation cost to the respondent, we direct the Registry to forward a copy of this judgment to the respondent for information. This S.T.Revision case is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) (BHABANI PRASAD RAY, JUDGE) jg