IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER MONDAY, THE 4TH AUGUST 2008 / 13TH SRAVANA 1930 S.T.Rev.No.50 of 2005 --------------------------------------- (ORDER DATED 28-9-2004 IN T.A.No.317/2003 OF KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE) (ASSESSMENT YEAR 1995-1996) .................... REVISION PETITIONER/APPELLANT/ASSESSEE:- --------------------------------------------------------------------- K.PREMARAJAN, PROPRIETOR, M/S.NINA BOARDS, ANDOOR P.O., KANNUR DISTRICT. BY ADV. SRI.C.KOCHUNNY NAIR SRI.DALE P.KURIEN RESPONDENT/ RESPONDENT/RESPONDENT:- ----------------------------------------------------------------- STATE OF KERALA, REP. BY CHIEF SECRETARY TO GOVERNEMNT, GOVERNEMNT SECRETARIAT, THIRUVANANTHAPURAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 04/08/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:- H.L.Dattu,C.J. & A.K.Basheer, J. -------------------------------------------- S.T.Rev.No.50 of 2005 ------------------------------------------- Dated, this the 4th day of August, 2008 ORDER H.L.Dattu,C.J. By our order dated 30.07.2008, we had disposed of the Sales Tax Revision No.50 of 2005 and, in that, we had answered the questions of law framed by the assessee against the assessee and in favour of the Revenue. 2. On an oral request made by Sri.Dale P.Kurien, learned counsel appearing for the petitioner, the matter is now posted for “being spoken to”. 3. The learned counsel appearing for the petitioner submits that the legal issues raised in this revision petition are identical with the issues raised and considered by this Court in M/s.Janatha Wood Crafts v. State of Kerala - S.T.Rev.No.183 of 2004 decided on 23.11.2007. In the said decision, we have set aside the orders passed by the assessing authority and has remanded the matter to the assessing authority to redo the matter in accordance with law and in the light of the notifications issued by the State Government in S.R.O.No.403/1994, S.R.O.No.593/2004 and S.R.O.No.689/2007. 4. In our view, since the legal issues raised in this revision case are identical with the issues raised and considered by this Court in S.T.Rev. No.183/04, this revision petition also requires to be disposed of S.T.Rev.50/2005 - 2 - following the observations made in the aforesaid revision petition. Accordingly, we pass the following: Order (1) The orders passed by the assessing authority, first appellate authority and the Tribunal are set aside. (2) The matter is remanded back to the assessing authority to redo the matter in accordance with law and in the light of the notifications S.R.O.No.403/1994, S.R.O.No.593/2004 and S.R.O.No.689/2007, as expeditiously as possible, at any rate, within four months from the date of receipt of a copy of this Court's order. 5. I.A.No.241 of 2005 is dismissed. Ordered accordingly. H.L.Dattu Chief Justice A.K.Basheer Judge vku/dk