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 ST.Rev..No.284 of 2007 -------------------------------------- (ORDER OF THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM DATED 20.10.2005 IN TA.No.426/2001) (ASSESSMENT YEAR 1998-1999) .................... REVISION PETITIONER/APPELLANT:- --------------------------------------------------- SEASON RUBBERS (P) LTD, KOOVAPPALLY, KANJIRAPPALLY. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT/RESPONDENT:- ------------------------------------------ STATE OF KERALA, REPRESENTED BY COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY SPECIAL GOVERNMENT PLEADER SRI.VINOD CHANDRAN. 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.284 of 2007 --------------------------------------------- Dated, this the 27th day of November, 2008 O R D E R H.L.Dattu, C.J. Sri.Vinod Chandran, learned Special Government Pleader takes notice for the respondent. (2). Though the matter is listed for admission, by consent of the learned counsel for the parties to the lis, the matter is taken for final hearing. (3). The assessee is a dealer, registered under the the provisions of the Kerala General Sales Tax Act, 1963 (“Act” for short). He is a dealer in latex, having his place of business at Koovappally in Kanjirappally. (4) This revision petition is filed by the assessee, being aggrieved by the orders passed by the Sales Tax Appellate Tribunal, Additional Bench, Kottayam in T.A.No.426 of 2001 dated 20th October, 2005. By the impugned order, the Tribunal has confirmed the orders passed by the assessing authority for the assessment year 1998-1999 dated 30.04.2001. (5) Before the Tribunal, the assessee has pressed into service the notification issued by the State Government, in exercise of their power under Section 10 of the Act, in number S.R.O.695/2003. The assessee has also S.T.Rev.No. 284/2007 -2- requested the Tribunal to grant the relief in view of the notification so issued by the State Government. The request of the assessee is rejected by the Tribunal. (6) Admittedly, S.R.O.695/2003 is issued by the State Government in exercise of its powers under Section 10 of the Act on 25.07.2003. The notification is given retrospective effect from 1.4.1988 to 9.10.2001. In the notification, it is also stated, that, tax, if any, paid shall not be refunded. (7) In the notification that is issued by the State Government, certain exemptions are granted on the purchase turnover of the rubber. The assessing authority has levied tax on the purchase turnover of rubber under Section 5A of the Act. Whether, by virtue of this notification, the assessee is entitled for exemption from payment of purchase tax, is a matter which requires to be looked into by the assessing authority. (8) In the above view of the matter, we pass the following: Order (i) The revision petition is allowed. (ii) The impugned order passed by the Tribunal in T.A.No.426 of 2001 dated 20.10.2005 and the orders passed by the assessing S.T.Rev.No. 284/2007 -3- authority for the assessment year 1998-1999 dated 30.04.2001 are set aside. (iii) The matter is remanded back to the assessing authority to redo the matter in accordance with law, keeping in view the notification issued by the State Government, in number S.R.O.695/2003 dated 25.7.2003 untrammelled by the observations made by the tribunal in the course of its order. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE MS