IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN TUESDAY, THE 9TH AUGUST 2011 / 18TH SRAVANA 1933 ST.Rev..No. 82 of 2011() ------------------------ TA.605/2009 of A.I.T. & S.T.A.T.ADDL.BENCH,ERNAKULAM .................... REVISION PETITIONER/ APPELLANT/REVENUE -------------------------------------------------- STATE OF KERALA REPRESENTED BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI. MOHAMMED RAFEEQ. RESPONDENT: RESPONDENT/ASSESSEE ---------------------------------- M/S.BINANI ZINC LTD., BINAMIPURAM, PIN-683502. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 09/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.T.REV. 82/2011 APPENDIX ANNEXURE-A- TRUE COPY OF THE ASSESSMENT ORDER DATED 16.4.2004. ANNEXURE-B THE ORDER OF THE DEPUTY COMMISSIONER (APPEALS) DATED 23.10.2008. ANNEXURE-C TRUE COPY OF THE STAT DATED 18.1.2011 IN T.A. NO. 605/2009. // TRUE COPY// P.S. TO JUDGE. KNC/- C.N. RAMACHANDRAN NAIR & P.S. GOPINATHAN, JJ. = = = = = = = = = = = = = = = = = S.T. REV. No. 82 OF 2011 = = = = = = = = = = = = DATED THIS, THE 9TH DAY OF AUGUST, 2011. J U D G M E N T C.N. Ramachandran Nair, J. This S.T. Revision case is filed by the State against the orders of the Tribunal deciding the matter in favour of the respondent following the Division Bench judgment of this Court in Thressiamma Chirayil v. State of Kerala and another reported in 7 VST 293. The issue involved is whether the respondent is liable to pay entry tax or not on the goods brought to Kerala. Learned Government Pleader submitted that the Division Bench judgment is the subject matter of appeal pending before the Supreme Court. Since the matter is pending before the Supreme Court, the Division Bench judgment has not attained finality and hence this revision is filed.. Following judgments in similar cases, we dispose of the revision case by directing the assessing authority to revise the assessment, if the Supreme Court reverses the above referred judgment of this Court and decides the issue in the pending appeal in favour of the State. If the Supreme Court confirms the above referred judgment of this Court, the Tribunal's order will S.T.REV. 82 OF 2011 2 stand sustained. Since we are disposing of the case without issuing notice to the respondent, we direct the Registry to forward a copy of this judgment to the respondent for information. This revision case is disposed of as above. C.N. RAMACHANDRAN NAIR, (JUDGE). P.S. GOPINATHAN, (JUDGE) knc/-