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 10TH NOVEMBER 2008 / 19TH KARTHIKA 1930 S.T.Rev..No. 320 of 2008 ---------------------------------------- ORDER DATED 3.7.2006 IN TA.214/2005 OF THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, KOTTAYAM .................... PETITIONER/APPELLANT: ------------------------------------- EID PARRY (INDIA) LTD., KOTTAYAM. BY ADV. SRI.JOSE JOSEPH RESPONDENT/RESPONDENT: ------------------------------------------- THE STATE OF KERALA BY SR.GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ THIS SALES TAX REVISION HAVING COME UP FOR ORDERS ON 10/11/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------- C.M.Appln.No.1005 of 2008 & S.T.Rev.No.320 of 2008 ------------------------------------------ Dated, this the 10th day of November, 2008 ORDER H.L.Dattu, C.J. Delay in re-presentation of the papers is condoned being satisfied with the explanation offered by the applicant in the application filed. (2) The assessee is before us being aggrieved by the orders passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench, Kottayam in T.A.No.214 of 2005 dated 3rd July, 2006, for the assessment year 2002-03. (3) The Tribunal by the impugned order has disposed of the connected appeals in T.A.Nos.455 to 458 of 2004 for the assessment years 1998-99, 1999-2000, 2000-01 and 2001-02. (4) The assessee being aggrieved by the common judgment passed by the Tribunal was before this Court in S.T.Rev.No.185 of 2008 and connected matters. This Court by its orders dated 26th August, 2008 has disposed of those revision petitions in the following manner: “The issue raised is covered against the petitioner vide decision of this court in petitioner's own case in M.F.A. No.555 of 2003. We, therefore, dismiss these revisions following the said judgment. However, since S.T.Rev.No.320 of 2008 2 counsel for the petitioner submitted that appeal is filed before the Supreme Court against judgment in M.F.A.No.555 of 2003, we direct the Assessing Officer to grant relief to the petitioner for all the years based on decision of the Supreme Court without any requirement of petitioner filing appeal in this matter to the Supreme Court.” (5) Respectfully following the orders passed in S.T.Rev.No.185 of 2008 and connected matters, this revision petition is also disposed of in the same terms, observations and conditions. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE vns