IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN WEDNESDAY, THE 20TH OCTOBER 2010 / 28TH ASWINA 1932 ST.Rev..No. 225 of 2010() ------------------------- TA.50/2007 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD .................... REVN.PETITIONER/APPELLANT/ASSESSEE ------------------------------------------------------ M/S. AMRUTH DISTILLERIES LTD., CHULLIMADA, PAMPANPALAM, PALAKKAD-678 621. BY ADV. SRI.RAJU K.MATHEWS RESPONDENT(S): RESPONDENT/REVENUE --------------------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI. MOHAMMED RAFEEQ THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 20/10/2010, ALONG WITH STRV 226 TO 229 OF 2010 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & K. SURENDRA MOHAN, JJ. -------------------------------------------- S. T. Rev. Nos. 225 to 229 of 2010 -------------------------------------------- Dated this the 20th day of October, 2010 JUDGMENT Ramachandran Nair, J. The issue raised in all the revisions is squarely covered by the decision of this Court in STATE OF KERALA V. KAYCEE DISTILLERIES, (2010) 2 K.L.T. 26 (Case no. 32) (SN). Following the said judgment we dismiss all the revisions. However, since leave is granted against the above judgment by the Supreme Court, even without filing appeal to the Supreme Court, petitioners are given freedom to avail the benefit of the Supreme Court judgment, which the respondent is directed to grant based on the judgment of the Supreme Court in the pending appeal. However, collection of tax or interest based on the orders of the Tribunal and the above judgment of this Court need not wait for judgment of the Supreme Court. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk 2