IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 14TH JANUARY 2010 / 24TH POUSHA 1931 ST.Rev..No. 92 of 2007() ------------------------ TA.129/2004 of COMMR.KERALA AGR.IT & STAT,TVM. .................... REVISION PETITIONER/RESPONDENT/REVENUE ---------------------------------------------------------- STATE OF KERALA REP.BY JOINT COMMISSIONER(LAW),COMMERCIAL TAXES,ERNAKULAM. BY GOVERNMENT PLEADER SRI. MOHAMMED RAFIQ RESPONDENT(S): RESPONDENT/APPELLANT/ASSESSEE -------------------------------------------- M/S.OXFORD MOUNDLINGS (P) LTD, CHIRAYINKAL,THIRUVANANTHAPURAM. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 14/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- S. T. Rev. No. 92 OF 2007 -------------------------------------------- Dated this the 14th day of January, 2010 JUDGMENT Ramachandran Nair, J. Even though notice sent to the assessee is returned stating that they have closed business, we find that the question raised is decided in assessee's own case for earlier years vide judgment in S T Rev. 445 of 2006. Therefore following the said judgment we allow the revision filed by the State by vacating the order of the Tribunal and that of the first appellate authority and by restoring the assessment. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2