IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 24TH AUGUST 2006 / 2ND BHADRA 1928 ST.Rev..No. 314 of 2003() ------------------------- TA.425/1999 of COMMR.KERALA AGR.IT & STAT,TVM. .................... REVISION PEITTIONER/REVENUE/APPELLANT ------------------------------------------------------------------ STATE OF KERALA, REP. BY THE DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI.V.V. ASOKAN. RESPONDENTS: ASSESSEE/RESPONDENT --------------------------------------------------------- M/S. INDIAN RESINS POLYMERS CASHEW KOLLAM. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 24/08/2006, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.M.JOSEPH, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - S.T.REV. CASE No.314 OF 2003 - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - Dated this the 24th day of August, 2006. JUDGMENT Ramachandran Nair, J. The Revision is filed by the State against the order of the Tribunal granting exemption on sales turn over of R.E.P licence on the ground that sale took place outside the State. We do not find any proof of sale having taken place outside the State for the Tribunal to allow the claim. Respondent is a dealer in Tamil Nadu, where law pertaining to Sales Tax is the same. In other words, sales turn over is assessable in Tamil Nadu. Respondent has no case that respondent returned the turnover in the return filed under the TNGST Act. So much so, respondent did not treat it as a local sale in Tamil Nadu. In the absence of any admission by the respondent regarding sale having taken place in Tamil Nadu, which would have been clear from return and the assessment, we directed the respondent assessee to prove it atleast before this court. Even though respondent's counsel produced covering letters given along with licence to the transferee, which are S.T.REV.CASE.314/2003. 2 attested by the Bank, we do not think that these are sufficient evidence towards sale taking place outside the State. It is seen that the licence is also issued in Kerala. However, we feel that petitioner can be given one more opportunity to produce evidence before the Tribunal about the endorsement in the licence, the Bank in which payment is received etc., to substantiate whether the sale took place outside Kerala or not. We accordingly, set aside the order of the Tribunal with a direction to the Tribunal to consider the evidence and if it is proved that respondent made sales outside Tamil Nadu, to grant exemption or otherwise confirm the assessment. (C.N.RAMACHANDRAN NAIR, JUDGE) (K.M. JOSEPH, JUDGE) sb K.S.RADHAKRISHNAN & K.M.JOSEPH, JJ. - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - W.A. No. OF 200 - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - JUDGMENT Dated this the day of February, 200.