IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN MONDAY, THE 19TH OCTOBER 2009 / 27TH ASWINA 1931 ST.Rev..No. 28 of 2005() ------------------------ TA.363/1993 of S.T.A.TRIBUNAL,ADDL.BENCH,KZD. .................... REVISION PETITIONER/RESPONDENT/REVENUE ---------------------------------------------------------- STATE OF KERALA REP. BY DEPUTY COMMISSIONER (LAW),COMMERCIAL TAXES,ERNAKULAM. BY GOVERNMENT PLEADER SRI. MOHAMMED RAFFIQ RESPONDENT(S): APPELLANT/ASSESSEE --------------------------------- M/S. KIDERNATH & SONS,SILK STREET, KOZHIKODE. ADV. SRI.HARISANKAR V.MENON THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 19/10/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- S.T. Rev. No.28 OF 2005 ---------------------------------------------- Dated this the 19th day of October, 2009 O R D E R Ramachandran Nair,J. Heard Government Pleader and counsel appearing for the respondent. Two issues arise from the Sales Tax Revision filed by the State, one pertains to assessee's claim of exemption on stock transfer to branches and the other one is in respect of sale to Nepal. After hearing both sides and after going through the order of the Tribunal, we find no merit in the case of the department because the Tribunal examined the documents produced and records of the case and found that there is sufficient proof about movement of goods from Kerala to outside State Branches and also to Nepal. In the circumstances, S.T. Revision is dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (V. K. MOHANAN) Judge. kk 2