IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN WEDNESDAY, THE 6TH JULY 2011 / 15TH ASHADHA 1933 RP.No. 498 of 2009() -------------------- AGAINST THE JUDGEMENT/ORDER IN STRV.447/2005 Dated 13/11/2008 .................... REVIEW PETITIONER(S): /RESPONDENT ------------------------------------------------- P.SUNIL KUMAR, CIVIL CONTRACTOR LEELA NIVAS, MAMMIYOOR, TRICHUR. BY ADV. SRI.E.P.GOVINDAN RESPONDENT(S): / PETITIONER --------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. MR.MOHAMMED RAFIQ, GOVERNMENT PLEADER THIS REVIEW PETITION HAVING COME UP FOR ADMISSION ON 06/07/2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... R.P.No.498 of 2009 in S.T.Rev. No.447 of 2005 .................................................................... Dated this the 6th day of July, 2011. O R D E R Ramachandran Nair, J. This Review Petition is filed to review the Division Bench judgment of this Court in the Sales Tax Revision case filed by the State wherein the review petitioner was the respondent assessee. The issue raised is with regard to the compounded rate of tax in respect of various items of civil works. The review petitioner's case is squarely covered by the Full Bench decision of this Court in Abdul Rahiman v. State of Kerala, reported in 2009(4) KLT 26, which is contrary to the earlier view taken by the Division Bench in the judgment under review. Further, the Full Bench judgment is implemented by the State by issuing SRO No.858/2010 dated 11/08/2010 extending the benefit of judgment retrospectively from 01/04/1993. In view of the R.P.No.498/09 in S.T.Rev.No.447/05 2 Full Bench judgment and the circular we allow the review petition by modifying the judgment under review with a direction to the Assessing Officer to follow the Full Bench judgment and the circular above referred and revise the assessment either by restoring the original assessment or by modifying the revised order. This Review Petition is allowed as above. (C.N.RAMACHANDRAN NAIR, JUDGE) (P.S.GOPINATHAN, JUDGE) jg