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 28TH MAY 2010 / 7TH JYAISHTA 1932 ST.Rev..No. 281 of 2009() ------------------------- TA.839/2002 of S.T.A.T.ADDL.BENCH,ERNAKULAM .................... REVISION PETITIONER/RESPONDENT/REVENUE ---------------------------------------------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI. MOHAMMED RAFEEQ RESPONDENT/APPELLANT/ASSESSEE --------------------------------- M/S.ALWAYE SUGAR AGENCIES, ALUVA. ADV. SRI.K.I.MAYANKUTTY MATHER THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 28/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. --------------------------- S.T. Rev No. 281 OF 2009 -------------------------- Dated this the 28th day of May, 2010 J U D G M E N T Ramachandran Nair, J. The issue raised in the S.T.Revision is covered against the respondent in the judgment in their own case pertaining to the assessment of another year in S.T. Rev No.569 of 2004. However, the counsel for the respondent submitted that SLP is admitted against the said judgment and the same is pending. We do not think there is any need to keep this matter pending or unnecessarily repeat the judgment for the respondent go to the Supreme Court again. Therefore we dispose of the S.T. Revision as follows: The assessing officer will wait for disposal of the SLP by the Supreme Court pending against the judgment of this Court in S.T. Rev No.569 of 2004 and as and when the same is decided, the assessment will be taken up again and if the Supreme Court confirmed the judgment of this Court, the assessment will be made demanding the differential tax. However since the State has caused inordinate delay in filing S.T.Rev.No.281/09 2 this case, we direct the assessing officer not to charge any interest for the period of delay i.e. 1000 days in filing this case in the event the respondent is called upon to remit the differential tax. C.N.RAMACHANDRAN NAIR (JUDGE ) P.S.GOPINATHAN (JUDGE ) vps S.T.Rev.No.281/09 3 S.T.Rev.No.281/09 4