IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 9TH SEPTEMBER 2009 / 18TH BHADRA 1931 ST.Rev..No. 217 of 2006() ------------------------- TA.261/2004 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD .................... PETITIONER/APPELLANT: ------------------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER RESPONDENT(S): --------------- M/S. T.N. AUTO & GENERAL ENGG.CO.(P)LTD. VADAKKANCHERRY. BY ADV. SRI.E.P.GOVINDAN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 09/09/2009, ALONG WITH STRV NO.234 OF 2006,THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... S.T.Rev. Nos.217 & 234 of 2006 .................................................................... Dated this the 9th day of September, 2009. ORDER Ramachandran Nair, J. Heard Government Pleader appearing for the petitioner and Adv. Sri.E.P.Govindan, appearing for the respondent. The respondent- assessee misclassified scrap as MS rod and claimed exemption based on certificate of exemption issued to them. However, when this was detected by the department, offence was compounded and compounding fee was remitted. Based on the compounding, the Assessing Officer made addition which was modified in first appeal and completely cancelled in second appeal, against which these revisions are filed. We do not find any merit in the claim of the department because besides misclassification of taxable goods under exempted category, there is no finding that the assessee was engaged in purchase or sales suppression. Consequently no interference is called 2 for with the orders of the Tribunal. Revisions are accordingly dismissed. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms