IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 30TH SEPTEMBER 2009 / 8TH ASWINA 1931 ST.Rev..No. 247 of 2006() ------------------------- TA.2/2002 of STAT ADDL.BENCH, KOTTAYAM .................... REVISION PETITIONER/RESOPONDENT/REVENUE ----------------------------------------------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES,ERNAKULAM. BY GOVERNMENT PLEADER SRI. MOHAMMED RAFFIQ RESPONDENT(S): RESPONDENT/APPELLANT/ASSESSEE -------------------------------------------- M/S.HOTEL CHITHRA, ALAPPUZHA. ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE FOR R1 SRI.K.M.FIROZ FOR R1 THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 30/09/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- S. T. Rev. No. 247 OF 2006 -------------------------------------------- Dated this the 30th day of September, 2009 O R D E R Ramachandran Nair, J. The rate of tax on the items involved, i.e., soda, cola, etc., is decided by a Full Bench of this Court vide decision reported in 144 STC 210. Following the said judgment, we allow the revision by reversing the order of the Tribunal and that of the first appellate authority and direct the assessing officer to revise assessment on the turnover of items involved based on the judgment above referred after issuing notice to the assessee. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2