IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN MONDAY, THE 2ND NOVEMBER 2009 / 11TH KARTHIKA 1931 ST.Rev..No. 199 of 2009() ------------------------- TA.755/2004 of S.T.A.TRIBUNAL,ERNAKULAM .................... REVISION PETITIONER/RESPONDENT: -------------------- STATE OF KERALA, REP. BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.MOHAMMED RAFIQ RESPONDENT(S): --------------- M/S CARRIER AIRCON LTD., M.G. ROAD, OPP. COCHIN SHIPYARD, PERUMANOOR. ADV. SRI.R.MURALIDHARAN (AROOR) FOR R THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 02/11/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... S.T. Rev. No.199 of 2009 & C.M. Appln. No.1122 of 2009 .................................................................... Dated this the 2nd day of November, 2009. ORDER Ramachandran Nair, J. The revision is filed with inordinate delay of around six months. Not only that we find no justification to condone the delay, on merits also the department's case against exemption granted under Section 5 (2) is not tenable because import is made by the respondent of the Chiller Plant only after taking orders from the local customer and in fact import is made for the customer is clear from the import documents produced before the Tribunal. We, therefore, dismiss the delay condonation petition as well as the revision case. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms