IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 20TH MARCH 2007 / 29TH PHALGUNA 1928 OP.No. 9359 of 2001(L) ---------------------- PETITIONER: ------------ FAB DYE KEM (P) LTD., INDUSTRIAL AREA, AROOR. REPRESENTED BY ITS MANAGING DIRECTOR KOSHY THOMAS. BY ADV. SRI.SUBHASH CYRIAC RESPONDENTS: ------------- 1. THE SALES TAX OFFICER, IIIRD CIRCLE, ERNAKULAM. 2. THE ADDITIONAL APPELLATE ASSISTANT, COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. BY ADV.SHRI.C.K.GOVINDAN, GOVERNMENT PLEADER THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 20/03/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: O.P.No. 9359/2001 ORDER ON CMP 15059/2001 IN O.P.No. 9359/2001 DISMISSED. 20/03/2007 SD/- (C.N.RAMACHANDRAN NAIR, JUDGE) APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF ORDER NO.B1-7106/87 DATED 04/04/1991 OF THE GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, ALAPPUZHA. P2 : COPY OF ORDER NO.B1-7106/87 DATED 28/5/1991 OF THE GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, ALAPPUZHA. P3 : COPY OF ASSESSMENT ORDER DATED 18/12/1995, ASSESSMENT YEAR OF 1988-89. P4 : COPY OF ASSESSMENT ORDER DATED 18/12/1995 OF –DO-- YEAR 1989-90. P5 : COPY OF PROCEEDINGS DATED 14/10/1999, ASSESSMENT NO. 23215665 / 88-89 OF THE SALES TAX OFFICER, ERNAKULAM. P6 : COPY OF PROCEEDINGS DATED 14/10/99 ISSUED FROM THE SALES TAX OFFICER, ERNAKULAM. P7 : COPY OF ORDER DATED 23/03/2000 OF THE ADDL. APPELLATE ASST.COMMISSIONER, COMMERCIAL TAXES, ERNAKULAM. // TRUE COPY // PA TO JUDGE jg C.N.RAMACHANDRAN NAIR, J. ----------------------------------- O.P. No. 9359 of 2001 L -------------------------------------------- Dated, this the 20th day of March, 2007 J U D G M E N T Petitioner is challenging CST assessment for the year 1988- 89 and 1989-90 on the ground that petitioner was entitled to exemption for sales tax. However, it is seen that claim of exemption is based on notification SRO 499/90 effective from 01/04/1990. The exemption originally granted was under mistake and therefore revised assessment orders are issued. These orders are rightly confirmed in appeal and I find no ground to interfere with the said orders. This Original Petition is therefore dismissed. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg