IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY THURSDAY, THE 17TH FEBRUARY 2011 / 28TH MAGHA 1932 ST.Rev..No. 79 of 2010() ------------------------ TA.136/2009 of S.T.A.TRIBUNAL,ERNAKULAM .................... REVISION PETITIONER --------------------------------------- M/S.REDINGTON INDIA LTD., ALAPPATT CROSS ROAD, ERNAKULAM, REP. BY K.I.RAGENDRAN, AUTHORISED SIGNATORY. BY ADV. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT: --------------- STATE OF KERALA. BY G.P. SRI.MOHAMMED RAFEEQ THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 17/02/2011, THE COURT ON 17/02/2011 DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. .................................................................... S.T. Rev. No.79 of 2010 .................................................................... Dated this the 17th day of February, 2011. JUDGMENT Ramachandran Nair, J. The only question raised is petitioner's eligibility for exemption on stock transfer which is over Rs.4 crores. Petitioner's case is that stock transfer is covered by F Forms issued from various Branches. However, all the authorities including the Tribunal declined exemption for the reason that transport documents are not produced. Before us, counsel has produced assessment orders issued in other States along with entire details of transport. It is seen that most of the goods were sent through courier service and Blue Dart is the main party. If petitioner's payment accounts from Blue Dart is verified and if the same is proved, then certainly petitioner is entitled to benefit to the extent of goods proved to have been transferred outside the State and which are covered by F Forms. Further, assessment orders and various certificates issued by Sales Tax Authorities from other States are also produced. Considering the additional evidence produced, we feel one 2 more opportunity can be granted to the petitioner to prove the claim with documents before the Assessing Officer. We, therefore, allow the revision by setting aside the orders of the Tribunal and that of the first appellate authority and remand the matter to the Assessing Officer for considering the entire evidence and to allow deduction to the extent proved. The Assessing Officer is free to conduct fresh enquiry or write to other State Officers for confirmation, if he feels the same is required. C.N.RAMACHANDRAN NAIR Judge BHABANI PRASAD RAY Judge pms