IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE HARUN-UL-RASHID & THE HONOURABLE MR. JUSTICE V.K.MOHANAN TUESDAY, THE 15TH DECEMBER 2009 / 24TH AGRAHAYANA 1931 ST.Rev..No. 137 of 2008() ------------------------- TA.118/2004 of S.T.A.T.ADDL.BENCH,ERNAKULAM .................... PETITIONER/APPELLANT/APPELLANT: --------------------------------------------------- P.C. MALPANI & CO. JEW STREET, ERNAKULAM, REP. BY MANAGER, K.C.MADHUSUDHANAN. BY ADV. SRI.A.KUMAR RESPONDENT(S): APPELLANT/RESPONDENT/RESPONDENT: ----------------------------------------------- STATE OF KERALA REPRESENTED BY FINANCE SECRETARY, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI. MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 15/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, HARUN-UL-RASHID, & V.K. MOHANAN, JJ. -------------------------------------------- S.T. Rev. No.137 OF 2008 -------------------------------------------- Dated this the 15th December, 2009 JUDGMENT Ramachandran Nair,J. A Division Bench has referred this matter to the Full Bench doubting the correctness of the judgment of this Court in T.R.C.No. 237 of 2001 in the assessee's own case, wherein this Court held that aluminium sheets attract tax at 10% under the head "metals" as against assessee's claim that aluminium sheet is an Aluminium product falling under Entry 6 of First Schedule to the KGST Act. Counsel for the assessee has produced judgment of the Supreme Court in Civil Appeals 3886 to 3888 of 2003 and connected cases, wherein the Supreme Court reversing the judgment of this Court held that aluminium sheets and corrugated sheets are assessable under Entry 6 at the rate of 6% as against assessment of the item under Entry 82. Following the judgment of the Supreme Court we allow the S.T. Revision by reversing the order of the Tribunal and that of the lower authorities and direct the 2 assessing officer to assess the item, namely, aluminium sheet and aluminium corrugated sheet under Entry 6 at the rate of 6%. (C.N.RAMACHANDRAN NAIR) Judge. (HARUN-UL-RASHID) Judge. (V.K. MOHANAN) Judge. kk 3