IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN FRIDAY, THE 3RD JUNE 2011 / 13TH JYAISHTA 1933 ST.Rev..No. 54 of 2011() ------------------------ TA.613/2009 OF THE KERALA AGRICULTURAL INCOME TAX & SALES TAX APPELLATE TRIBUNAL - ADDL.BENCH,ERNAKULAM .................... REVISION PETITIONER/APPELLANT: ------------------------------------- M/S.EASTERN AQUA MINERALS, SREEMOOLANAGARAM, ALWAYE, ERNAKULAM, REP.BY M.E.MOHAMMED, MANAGING DIRECTOR. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.MAHESH V.MENON RESPONDENT/RESPONJDENT: -------------------------------------- STATE OF KERALA,REP.BY SECRETARY, TAXES DEPARTMENT,SECRETARIAT, THIRUVANANTHAPURAM - 695 001 GOVT. PLEADER SRI. K.P. PRADEEP. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 03/06/2011, ALONG WITH S.T. REV. 56/2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: STRV. 54/2011 APPENDIX ANNEXURE-A : COPY OF ORDER ISSUED BY THE COMMERCIAL TAX OFFICER-I, ALUVA. ANNEXURE-B COPY OF APPELLATE ORDER ISSUED BY THE APPELLATE ASST. COMMISSIONER -IV, ERNAKULAM. ANNEXURE-C : COPY OF COMMON ORDER ISSUED BY THE KERALA AGRICULTURAL INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ERNAKULAM. // TRUE COPY // P.S. TO JUDGE. STRV. 54/2011 C.N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ. = = = = = = = = = = = S.T. REVN. Nos. 54 & 56 OF 2011 = = = = = = = = = = = = = DATED THIS, THE 3RD DAY OF JUNE, 2011 O R D E R C.N. Ramachandran Nair, J. The question raised in these revision petitions is whether the assessment of sales turnover of soda at the scheduled rate is justified because the petitioner being a Small Scale Industrial Unit is entitled to concessional rate of tax under SRO 1091/99, schedule II entry 6. 2. After hearing the petitioners' counsel and the Government Pleader and on going through the orders of the Tribunal, we find that the issue was not raised before the Tribunal. We, therefore, feel that the petitioner can approach the Tribunal with appropriate application whereupon that authority will consider the issue. Since the revision is maintainable only on the question of law arising out of an order of the Tribunal, we close these revision petitions as not maintainable, leaving open the petitioner to seek the remedy before the Tribunal. C.N. RAMACHANDRAN NAIR, (JUDGE) P.S. GOPINATHAN, (JUDGE) knc/-