IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 31ST AUGUST 2010 / 9TH BHADRA 1932 ST.Rev..No. 11 of 2010 -------------------------------- [TA.NO.278/2008 OF SALES-TAX APPELLATE TRIBUNAL,ADDL.BENCH,KOZHIKODE] .................... REVISION PETITIONER/RESPONDENT/ASSESSEE: ------------------------------------------------------------------------ M/S.NARASU COFFEE CO. KM VI/229, A-1, KALPETTA NORTH, WAYANAD DISTRICT, REPRESENTED BY ITS CHIEF EXECUTIVE OFFICER S.VISWANATHAN. BY ADV. SRI.P.N.DAMODARAN NAMBOODIRI. RESPONDENT/APPELLANT/REVENUE: ------------------------------------------------------- STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, COMMERCIAL TAX DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI. MOHAMMED RAFEEQ. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 31/08/2010,THE COURT ON THE SAME DAY PASSED THE FOLLOWING: prv. C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. ------------------------- ST. Rev. No.11 of 2010 -------------------------- Dated this the 31st August, 2010 O R D E R Ramachandran Nair, J. The question raised is limitation against CST assessment for the year 1999-2000. 2. After hearing learned counsel for the petitioner and learned Government Pleader and after going through the Tribunal's order, we find that the question of limitation is not seen raised or decided by the Tribunal. The revisional jurisdiction does not authorise the High Court to enter into any finding on matters not raised before the Tribunal or decided by them. The grounds of appeal also are not produced before us to verify whether a ground on limitation was raised. We therefore reject the revision petition leaving open the liberty to the petitioner to raise the ST. Rev. No.11 of 2010 2 issue before the Tribunal, if it is permissible in review or other proceedings. C.N.RAMACHANDRAN NAIR JUDGE K.SURENDRA MOHAN JUDGE ma