IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN THURSDAY, THE 8TH JANUARY 2009 / 18TH POUSHA 1930 ST.Rev..No. 400 of 2006() ------------------------- TA.309/2005 of S.T.A.T.ADDL.BENCH I,ERNAKULAM .................... REVISION PETITIONER/RESPONDENT/REVENUE: ------------------------------------------------------------------------- STATE OF KERALA, REP. BY JOINT COMMISSIONER (LAW) IN-CHARGE, COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER RESPONDENT(S): APPELLANT/ASSESSEE: ---------------------------------------------------------------- M/S.NOVARTIS INDIA LTD., KALOOR, KOCHI-17. BY ADV. SMT.K.LATHA THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 08/01/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: Kss C.N.RAMACHANDRAN NAIR & P.N.RAVINDRAN, JJ. ====================================== S.T.Rev. No. 400 of 2006 ====================================== Dated this the 8th day of January 2009 ORDER Ramachandran Nair, J. The question raised relates to respondent's claim for concessional rate of tax on sale of medicine under Government Notification SRO No.1091/1999. On going through the orders and after hearing the Government Pleader, we find that those supplies were made to Hospital Development Society and the declaration forms were issued by the Principal, Government Medical College, Thiruvananthapuram. It is the finding of the Tribunal that the Society is only an intermediary and purchases are for the Medical College which is nothing but a Government department. Therefore the denial of concessional rate of tax on technical ground was rightly found irregular by the Tribunal. The Sales Tax Revision is therefore dismissed as devoid of merit. C.N.RAMACHANDRAN NAIR, JUDGE P.N.RAVINDRAN, JUDGE css/