IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER MONDAY, THE 16TH JUNE 2008 / 26TH JYAISHTA 1930 ST.Rev..No. 180 of 2006 --------------------------------- TA.131/2005 of COMMR.KERALA AGR.IT & STAT,TVM. .................... PETITIONER/APPELLANT/APPELLANT/ASSESSEE: ----------------------------------------------------------------------- SHANKER CONDUCTORS PVT.LTD., INDUSTRIAL ESTATE, UMAYANALLOOR. BY ADV. SRI.K.P.DANDAPANI (SR.) RESPONDENTS/RESPONDENTS: ------------------------------------------------ 1. THE SALES TAX OFFICER, CHATHANNOOR. 2. THE APPELLATE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, KOLLAM. 3. KERALA SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM. 4. STATE OF KERALA, REPRESENTED BY SECRETARY, DEPARTMENT OF COMMERCIAL TAXES, SECRETARIAT, THIRUVANANTHAPURAM. BY SPL.GOVT.PLEADER (TAX) SRI.VINOD CHANDRAN. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 16/06/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L. DATTU, C.J. & A.K. BASHEER, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - S.T.Rev.No. 180 of 2006 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 16th day of June, 2008 Order H.L. Dattu, C. J: A dealer registered under the provisions of Kerala General Sales Tax Act (KGST Act for short) has come up before us in this revision petition being aggrieved by the orders passed by the Sales Tax Appellate Tribunal in T.A.No.131/2005 dated 16/2/2006. It has framed the following questions of law for our consideration and decision. They are as under: “i) Whether the raw-materials (a) aluminium wire rods (b) ACSR core wires (steel wires) are electrical goods/electrical wiring cables/ACSR conductors, which are taxable under the Kerala Tax on Entry of Goods into Local Areas Act, 1994, Act 15 of 1994 (hereinafter called as the Act only for the sake of brevity). (ii) Whether aluminium wire rods purchased from Bhuvaneswar and Bangalore are drawn into required sizes of aluminium wires and then stranded in the stranding machine in revision petitioner's factory are liable to be taxed under the Act? iii) Whether the raw materials, ACSR core wires (streel wires) purchased from Nepal and Jharkhand used as core wires in the manufacture of ACSR conductors are liable to be taxed under the Act? Whether these materials can be treated as imported materials for manufacturing ACSR conductors?” 2. In view of the declaration of law made by this Court in Thressiamma v. State of Kerala (2007 (1) KLT 303), wherein the charging provision itself has been struck down by the court, the assessment orders and the demand notices ST.Rev.180/06 : 2: issued by the assessing authority cannot be sustained. In that view of the matter the orders passed by the first appellate authority and the Tribunal also cannot be sustained. 3. Accordingly we allow this revision petition quashing all the orders passed by the assessing authority for the assessment year 2003-04 under the provisions of Kerala Tax on Entry of Goods into Local Areas Act 1994. Ordered accordingly. H.L. DATTU Chief Justice A.K. BASHEER Judge an.