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 7TH JANUARY 2010 / 17TH POUSHA 1931 ST.Rev..No. 290 of 2009() ------------------------- TA.76/2009 of S.T.A.TRIBUNAL,ERNAKULAM .................... PETITIONER/APPELLANT-ASSESSEE ------------------------------------------------- HINDUSTAN PETROLEUM CORPORATION LTD, ERNAKULAM. BY ADV. SRI.V.V.ASOKAN SRI.K.S.SAJEEV KUMAR RESPONDENT: RESPONDENT/REVENUE --------------------------------- STATE OF KERALA,REPRESENTED BY JOINT COMMISSIONER(LAW),COMMERCIAL TAXES, ERNAKULAM. BY GOVT. PLEADER SRI MOHAMED RAFFIQ. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 07/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. ---------------------------------------- STRV. No.290 OF 2009 ---------------------------------------- Dated, the 7th day January, 2009 Judgment Ramachandran Nair, J The question raised in this Revision that whether furnace oil is entitled to concessional rate of tax as industrial raw materials, is covered by Division Bench judgment in ST.Revision Nos. 247 of 2008 and 112 & 137 of 2009 dated 27.7.2009 wherein this Court held that furnace oil being a fuel is not an industrial raw material for manufacture of any product. Consequently, we confirm the order of the Tribunal and dismiss the S.T.Revision. C.N.RAMACHANDRAN NAIR, JUDGE. V.K.MOHANAN, JUDGE kvm/- V.K.MOHANAN, J. O.P.No. JUDGMENT Dated:..