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 27TH JANUARY 2011 / 7TH MAGHA 1932 ST.Rev..No. 271 of 2010() ------------------------- AGAINST THE ORDER IN TA.251/2009 of STAT ADDL.BENCH, KOTTAYAM .................... REVISION PETITIONER / APPELLANT --------------------------------------- FOUSIA MUHAMMED, M/S.GANI HIDES & SKINS, KAYAMKULAM. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT(S): / RESPONDENT --------------- STATE OF KERALA. MR.MOHAMMED RAFEEQ, GOVERNMENT PLEADER THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 27/01/2011, ALONG WITH STRV NO. 272 OF 2010 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. ---------------------------------- S.T.Rev. Nos.271 & 272 of 2010 --------------------------------- Dated, this the 27th day of January, 2011 J U D G M E N T Ramachandran Nair, J. The question raised pertains to denial of concession in rate of tax for want of statutory declarations like C-Form for CST sales and Form 25 for local sales. The assessment pertains to the year 2002- 03 and even as of now, the petitioner has not got statutory declarations. Therefore, we do find any ground to interfere with the Tribunal's orders. These Tax Revision Cases are accordingly dismissed. (C.N.RAMACHANDRAN NAIR, JUDGE) (BHABANI PRASAD RAY, JUDGE) jg