IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY MONDAY, THE 29TH NOVEMBER 2010 / 8TH AGRAHAYANA 1932 ST.Rev..No. 255 of 2010() ------------------------- AGAINST THE ORDER DATED 12/07/2010 IN TA.214/2009 of KERALA AGRL.IT & STAT,EKM. .................... REVISION PETITIONER / APPELLANT ------------------------------ M/S.NESTLE INDIA LTD., IX/586 D, NH 17, CHERANALLUR, KOCHI - 682034, REPRESENTED BY THE ASSISTANT MANAGER (ADMINISTRATION) R.NARAYANAN. BY ADV. SRI.C.K.THANU PILLAI SRI.K.P.JOY RESPONDENT(S): / RESPONDENT --------------- THE STATE OF KERALA. MR.MOHAMMED RAFEEQ, GOVERNMENT PLEADER THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 29/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. ---------------------------------- S.T.Rev.No. 255 of 2010 --------------------------------- Dated, this the 29th day of November, 2010 J U D G M E N T Ramachandran Nair, J. Out of the two questions raised, one pertains to the claim of exemption on milk sold by the revision petitioner. This issue is squarely covered by the Division Bench judgment of this Court in Gujarat Co- operative Milk Marketing Federation Ltd. v. State of Kerala reported in (2008) 15 VST 384 (Ker), in favour of the petitioner. Following the said judgment, we allow the revision petition filed by the petitioner by reversing the order of the Tribunal and directing the Assessing Officer to grant exemption on sale of toned milk by the petitioner. 2. So far as the next issue is concerned, that is denial of exemption on stock transfer for want of evidence, we do not find any question of law arising out of the Tribunal's order. Consequently, this issue is decided against the petitioner confirming the order of the Tribunal. This Sales Tax Revision Petition is allowed in part. (C.N.RAMACHANDRAN NAIR, JUDGE) (BHABANI PRASAD RAY, JUDGE) jg