IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 1ST JUNE 2009 / 11TH JYAISHTA 1931 ST.Rev..No. 195 of 2008() ------------------------- TA.481/2006 of S.T.A.T.ADDL.BENCH,ERNAKULAM .................... REVISION PETITIONER: ------------------------------ STATE OF KERALA, REP. BY JOINT COMMISSIONER (LAW), IN FULL ADDITIONAL CHARGE, COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI. MOHAMMED RAFIQ RESPONDENT(S): APPELLANT ------------------------ M/S. MS & MOTORS, PALARIVATTOM. BY ADV. SRI. RAMADAS THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 01/06/2009, ALONG WITH STRV NO. 198 OF 2008 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- S.T. Rev. No. 195 & 198 OF 2008 -------------------------------------------- Dated this the 1st day of June, 2009 JUDGMENT Ramachandran Nair,J. In these connected cases there is appearance for the respondent- assessee only in S.T. Rev. No. 198 of 2008. However, we do not think any purpose will be served by issuing notice to the respondent in S.T. Rev. No. 195 of 2008 because we have to only follow decision of the Supreme Court to decide the issue. The question raised by the State in these revisions is whether replacements made under warranty scheme attracts sales tax at single point on spare parts. The Supreme Court reversed the judgment of this Court in GEO MOTORS' case and held in MOHAMMED IKRAM KHAN V. COMMISSIONER OF TRADE TAX, UP., 136 STC 515 that such transfers under warranty scheme attract tax at first sale point. Consequently following the judgment of the Supreme Court, we allow the revisions by reversing the order of the Tribunal and restore the assessment on sale of parts under warranty scheme. (C.N.RAMACHANDRAN NAIR) Judge. (C. K. ABDUL REHIM) Judge. 2 kk