IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 8TH DECEMBER 2009 / 17TH AGRAHAYANA 1931 ST.Rev..No. 196 of 2009() ------------------------- AGAINST THE ORDER DATED 30/12/2008 IN TA 411/2007 & TA.410/2007 of KERALA AGRL.IT & STAT,EKM. .................... REVISION PETITIONER: -------------------- M/S.SOUTHERN ZINC & ALLIED CHEMICALS, 195/D, ANOOJA SHOPPING COMPLEX, PIPE LINE JUNCTION, THRIKKAKARA P.O., KOCHI-21 REP. BY MANU ANAND, MANAGING PARTNER. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT(S): --------------- STATE OF KERALA BY G.P. SRI.MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 08/12/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... S.T. Rev. No.196 of 2009 .................................................................... Dated this the 8th day of December, 2009. JUDGMENT Ramachandran Nair, J. Challenge in the revision case is against the demand of differential tax sustained by the Tribunal for the reason that concessional rate claimed by the petitioner under Section 5(3) was by issuing obsolete Form 18. Counsel for the assessee submitted that Forms were issued by the department and assessee was not aware of the later declaration of the Forms as obsolete. Government Pleader submitted that very same Forms were allowed to be used until 31.3.2005 which covers the period of assessment involved herein. Consequently based on later Circular No.14/06/CT issued on 25.3.2006 we allow the revision by setting aside the orders of the Tribunal and that of the first appellate authority and remand the matter to the 2 Assessing Officer for granting benefit in terms of the Circular issued by the Commissioner. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms