IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE A.K.BASHEER & THE HONOURABLE MR. JUSTICE P.BHAVADASAN TUESDAY, THE 7TH APRIL 2009 / 17TH CHAITHRA 1931 RP.No. 1224 of 2008() --------------------- AGAINST THE JUDGEMENT/ORDER IN STRV.344/2005 Dated 30/07/2008 .................... REVIEW PETITIONER(S)/REVISION PETITIONER: ------------------------------------------------------------------ M/S. WIPRO LIMITED, (FORMERLY WIPRO INFOTECH LIMITED) A & P ARCADE, SAHODARAN AYYAPPAN ROAD, KOCHI-682016, REPRESENTED BY ITS SR. EXCUTIVE,TAXATION, MR. RAMAN VENKAT BY ADV. SRI.JOSEPH KODIANTHARA SRI.TERRY V.JAMES RESPONDENT(S)/RESPONDENT: -------------------------------------------- STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), TRIVANDRUM. BY SPL. GOVT. PLEADER FOR TAXES SRI. VINOD CHANDRAN. THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 07/04/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: A.K. BASHEER & P. BHAVADASAN, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - R.P. 1224 of 2008 in S.T.Rev.No.344 of 2005 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 7th day of April, 2009. ORDER BASHEER, J, This review petition is at the instance of the petitioner/assessee in S.T.Rev. No.344 of 2005. 2. S.T.Revision Case was disposed of by the Division Bench, in which one of us (A.K.Basheer,J.) was a party, with a direction to the assessing authority to reconsider the matter in accordance with law keeping in view the observations made by this court in S.T.Rev. No.24 of 2004 and connected cases. While doing so, the Division Bench has set aside the orders passed by the assessing authority, and confirmed by the first appellate authority and Tribunal for the assessment year 1997-1998. 3. It is contended by the petitioner that the above order of remand may create some confusion in the mind of the assessing authority in as much as the said authority may take the view that all the issues involved in the case will have to be reconsidered. 4. We are unable to agree. A perusal of the order in S.T.Rev. 24/2004 and connected cases will show that the only issue, R.P. 1224/2008. 2 which was directed to be reconsidered by the authority concerned, is whether the Annual Maintenance Contract in question would fall under Entry 22 of IVth Schedule to the Kerala General Sales Tax Act before its substitution by Act 8 of 2000, which had come into effect from 1.1.2000, keeping in view the terms and conditions of the Annual Maintenance Contract between the parties. 5. The Division Bench, while disposing of S.T.Rev. 344 of 2005, had only directed the assessing authority to reconsider the matter in accordance with law keeping in view the observations made by this court while disposing of the Sales Tax Revision Case No.24 of 2004. No further clarification is necessary. Therefore, the review petition is closed. A.K. BASHEER, JUDGE P. BHAVADASAN, JUDGE sb.