IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER THURSDAY, THE 27TH NOVEMBER 2008 / 6TH AGRAHAYANA 1930 S.T.Rev.No.111 of 2007 ----------------------------------------- T.A.NO.323/2004 OF THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE (ORDER DATED 3RD MARCH, 2006) (ASSESSMENT YEAR 1998-1999) .................... REVISION PETITIONER/APPELLANT/ASSESSEE:- ------------------------------------------------------------------------- M/S PARISONS EXPORTS INC., 6/1183, CHEROOTTY ROAD, CALICUT. BY ADV. DR.K.B.MUHAMED KUTTY (SR.) SRI.K.M.FIROZ RESPONDENT/REPONDENT/REVENUE:- ------------------------------------------------------------ THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 27/11/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:- H.L.Dattu,C.J. & A.K.Basheer,J. --------------------------------------------- S.T. Rev.No.111 of 2007 ---------------------------------------------- Dated, this the 27th November, 2008 ORDER H.L.Dattu, C.J. What is questioned by the petitioner in this Sales Tax Revision case is, the order passed by the Sales Tax Appellate Tribunal, Additional Bench, Kozhikode in T.A.No.323 of 2004 dated 3rd March, 2006. The Tribunal, while confirming the orders passed by the first appellate authority in S.T.A.No.18 of 2002 dated 4th May, 2004, has rejected the assessee's appeal. (2) At the time of hearing of this revision petition for admission, Dr.K.B.Mohamedkutty, learned Senior Counsel appearing for the petitioner, would submit, that, the State Government has issued a notification in exercise of their powers under Section 10 of the Kerala General Sales Tax Act, 1963 (“Act” for short), in number S.R.O.417/2007 dated 10.05.2007, exempting from payment of tax the turnover of the sales of edible oil, in a brand name, within the State. It is also stated by the learned counsel, that, the notification has been given retrospective effect, with effect from 1.4.1998. Therefore, requests us, to permit him to approach the Tribunal to review the orders passed by them. (3) We do not doubt the correctness or otherwise of the statement made by the learned Senior Counsel. Therefore, while accepting the aforesaid statement of the learned counsel, the revision petition can be disposed of, with S.T.Rev.111 of 2007 - 2 - liberty to the petitioner to approach the Tribunal by making appropriate petition to review the orders passed by them in the light of the notification, in number S.R.O.417/2007 dated 10.05.2007, issued by the State Government. (4) Accordingly, we pass the following: Order (i) The revision petition is disposed of, without considering the merits or demerits of the contentions canvassed by the assessee's learned counsel. (ii) The petitioner-assessee is permitted to file an appropriate review petition before the Tribunal within fifteen days' time from today. (iii) If such review petition is filed by the assessee within the time granted by this Court, the Tribunal shall decide the review petition on merits, without reference to the period of limitation and in the light of the notification issued by the State Government, in number S.R.O.417/2007 dated 10/05/2007, which has been given retrospective effect, with effect from 1.4.1998. Ordered accordingly. H.L.Dattu Chief Justice A.K.Basheer Judge vku/-