IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN WEDNESDAY, THE 19TH MAY 2010 / 29TH VAISAKHA 1932 ST.Rev..No. 22 of 2010() ------------------------ TA.297/2008 of DY.CMRR.KERALA AGRL.IT & STAT,EKM. .................... REVISION PETITIONER/APPELLANT/ASSESSEE ---------------------------------------------------------- S.GOPAL KAMATH(COCHIN), AGANGATH ROAD, PULLEPADY, KOCHIN-682 018, REPRESENTED BY ITS MANAGING PARTNER- PRABHAKARA KAMATH. BY ADV. SRI.PREMJIT NAGENDRAN RESPONDENT/RESONDENT ------------------------ STATE OF KERALA, REPRESENTED BY ITS DEPUTY COMMISSIONER(APPEALS)II, COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 19/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... S.T. Rev. No.22 of 2010 .................................................................... Dated this the 19th day of May, 2010. JUDGMENT Ramachandran Nair, J. The only question raised is whether the Tribunal was justified in confirming disallowance of exemption claimed on high sea sales made by the petitioner during the year for Rs.4,33,382/-. The reason for declining the relief is that the agreement is prior to the date of Bill of Lading. However, counsel for the petitioner submitted that agreement was really not dated and the date of purchasing stamp paper was taken as the date of agreement. We do not think lack of date on agreement entitles the officer to assume that the agreement is entered into on the date of purchase of the stamp paper. Further, we notice that a very important aspect i.e. the date on which payment was received by the petitioner for the goods sold is not considered by any of the authorities. If payment was received by the petitioner for the goods sold in high sea prior to the date of presentation of Bill of Entry by the purchaser, then certainly the sale should be taken as high sea sale. In order to produce 2 proof for this and about the date of execution of agreement with evidence, we feel one more opportunity can be granted to the petitioner. Accordingly we set aside the order of the Tribunal and that of the lower authorities on this issue alone and remand the matter to the Assessing Officer for giving an opportunity to the petitioner to decide the matter afresh. S.T. Revision case is disposed of by modifying the Tribunal's order as above. C.N.RAMACHANDRAN NAIR Judge P.S.GOPINATHAN Judge pms