IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN THURSDAY, THE 9TH JUNE 2011 / 19TH JYAISHTA 1933 ST.Rev..No. 62 of 2011() ------------------------ (TA 419/09 OF AIT & STAT, ADDL. BENCH, ERNAKULAM.) REVN.PETITIONER/APPELLANT/REVENUE ----------------------------------------------------- STATE OF KERALA, REP. BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.MOHAMMED RAFIQ RESPONDENT/RESPONDENT/ASSESSEE ---------------------------------- M/S. S.S.CHEMICALS, IDA, EDAYAR, PIN-683 501. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 09/06/2011,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX ANNEXURE-A: TRUE COPY OF ASSESSMENT ORDER DT.20.2.2006. ANNEXURE-B: ORDER OF THE APPELLATE ASST. COMMISSIONER DT.14.11.2008. ANNEXURE-C: TRUE COPY OF ORDER OF THE AIT & STAT DT.29.12.2010 IN T.A. NO.419/2009. TRUE COPY P.S. TO JUDGE C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... S.T. Rev. No.62 of 2011 .................................................................... Dated this the 9th day of June, 2011. JUDGMENT Ramachandran Nair, J. Heard the Government Pleader. Challenge is against the Tribunal's order cancelling entry tax demand against the respondent for the year 2000-2001. It is seen from the impugned order of the Tribunal that they have dismissed the State appeal following Division Bench judgment of this court referred to therein. Government Pleader submitted that SLP is admitted against the Division Bench judgment of this court and appeal is pending in the Supreme Court. We do not think every case should be dragged to the Supreme Court to decide one and the same issue. Since judgment of the Supreme Court will apply to all parties by virtue of operation of Article 141 of of the Constitution of India, we dispose of this revision case with the following directions. (i) If the Supreme Court reverses judgment of this court, then the Tribunal's order confirming the first appellate authority's order will stand reversed and the matter will revert back to the Assessing Officer 2 for reconsidering the matter in the light of the judgment of the Supreme Court and the Officer will pass fresh assessment orders in conformity with judgment of the Supreme Court after issuing notice to the assessee. (ii) If the Supreme Court confirms the judgment of this court and dismisses State Appeal, then the impugned order of the Tribunal will stand sustained. Since the revision is disposed of without notice to the other side which is to save litigation cost to them, we direct the Registry to forward a copy of this judgment to the respondent-assessee for information. C.N.RAMACHANDRAN NAIR Judge P.S.GOPINATHAN Judge pms