IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER TUESDAY, THE 22ND JULY 2008 / 31ST ASHADHA 1930 ST.Rev..No. 305 of 2003 ------------------------- [AGAINST THE ORDER OF THE AGRICULTURAL INCOMETAX & SALES TAX APPELLATE TRIBUNAL, ERNAKULAM DATED 16.01.2001 PASSED IN A.I.T.A.No.18/1999] PETITIONER: ------------------ THE BRAEMORE ESTATES LTD., PATTOM PALACE P.O., TRIVANDRUM- 695 004, REPRESENTED BY ITS DIRECTOR, MR.R.SIVARAMAKRISHNA SARMA. BY ADV. SRI.JOSEPH MARKOSE (SR.) RESPONDENT: ------------------- STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), TRIVANDRUM. BY SR. GOVERNMENT PLEADER, SRI.MUHAMMED RAFIQ THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 22/07/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L. DATTU, C.J. & A.K. BASHEER, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - S.T.Rev. No. 305 of 2003 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 22nd day of July, 2008 Order H.L. Dattu, C. J: This revision is directed against the orders passed by the Sales Tax Appellate Tribunal in A.I.T.A.No.18 of 1999 dated 16/1/2001. 2. The assessee has raised the following questions of law for our consideration and decision. They are as under: “(i) Whether on the facts and circumstances of the case the Appellate Tribunal was right in confirming the disallowance of the amount additionally allocated by the assessing officer to tea income from the total common indirect expenses to be apportioned between tea and minor produce income; (ii) Whether on the facts and in the circumstances of the case the Appellate Tribunal was right in holding that the amount additionally allocated by the assessing officer to tea income cannot be allowed as a further deduction from the tea income under the AIT assessment for 1995-96.” S.T.Rv.305/03. 2 2. In our opinion, the questions of law framed by the assessee are no more debatable in view of the declaration of law by a Division Bench of this Court in the case of Tata Tea Limited vs. Inspecting Asst.Commissioner (2006 (1) KLT 752). In the said decision the Court has observed as under: “State officers have no jurisdiction to vary the computation made by the Central Officers. They cannot recompute agricultural income already computed by the Central Officers. If the authorities functioning under the Agricultural Income-tax Act are of the opinion that Central Officers have not made proper assessment of the agricultural income as required under the Central Act, then it is always open to the State Officers to invoke the jurisdiction of the appellate or revisional authorities and if they succeed in their attempt they can recompute the agricultural income as contemplated in the State Act. If the State Officers feel any mistake has been committed by the Central Officers in computing the agricultural income, it is always open to them to bring it to the knowledge of the Central Officers, but they cannot vary the computation made by the Central Officers.” S.T.Rv.305/03. 3 3. In the instant case, the facts and questions of law framed by the petitioner are identical with the facts and issues decided by the Division Bench in Tata Tea Ltd.'s case. In that view of the matter, the questions of law framed by the assessee requires to be answered in favour of the assessee and against the Revenue. Ordered accordingly. H.L. DATTU Chief Justice A.K. BASHEER Judge an/dk.