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 FRIDAY, THE 12TH DECEMBER 2008 / 21ST AGRAHAYANA 1930 ST.Rev..No.365 of 2008 --------------------------------------- (ORDER OF THE KERALA SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM DATED 2.6.2007 IN TA.NO.349/2004) (ASSESSMENT YEAR 1998-1999) .................... REVISION PETITIONER/RESPONDENT/REVENUE:- --------------------------------------------------------------------- STATE OF KERALA, REPRESENTED BY THE JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY SENIOR GOVERNMENT PLEADER SRI. MUHAMMED RAFIQ. RESPONDENT/APPELLANT/ASSESSEE:- -------------------------------------------------------- DR.G.VELAYUDHAN, G.G.HOSPITAL, THIRUVANANTHAPURAM-11. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 12/12/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------------------ S.T.Rev.No. 365 of 2008 --------------------------------------------- Dated, this the 12th day of December, 2008 O R D E R H.L.Dattu, C.J. Revenue being aggrieved by the orders passed by the Kerala Sales Tax Appellate Tribunal, Thiruvananthapuram in T.A.No.349/2004 dated 2.6.2007 is before us in this Tax Revision Case. 2. The assessing authority had levied entry tax on the entry of goods in the local area caused by the respondent. The first appellate authority has rejected the appeal filed by the respondent against the orders passed by the Sales Tax Officer under Section 13 of the Kerala Tax on Entry of Goods into Local Areas Act, 1994 (“ Entry Tax Act” for short) for not remitting the admitted tax for the year 1998.1999. 3. In the second appeal filed by the respondent, the Tribunal has set aside the proceedings of the lower authorities. It is the correctness or otherwise of the said order is called in question by the State in this Tax Revision Case. 4. A Division Bench of this Court in the case of Thressiamma L.Chirayil Vs. State of Kerala (2007 (1) KLT 303) has quashed the charging S.T.Rev.No.365/2008 -2- provision of the Entry Tax Act. In view of the aforesaid decision by this Court, the assessing authority was not justified in imposing any tax under the provisions of the Entry Tax Act on the respondent. In that view of the matter, while sustaining the orders passed by the Tribunal, we reject this revision petition filed by the Revenue. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE MS