IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN MONDAY, THE 2ND MARCH 2009 / 11TH PHALGUNA 1930 ST.Rev..No. 384 of 2005() ------------------------- TA.118/1996 of KERALA AGRL. & STAT ADDL.BENCH, KOTTAYAM .................... PETITIONER: ------------------------------- THE TROPICAL PLANTATIONS LTD., KOTTAYAM. BY ADV. SRI.JOHN RAMESH K.I.JOHN RESPONDENT(S): --------------- THE STATE OF KERALA, REPRESENTED BY COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. GOVERNMENT PLEADER SRI. V.K. SHAMSUDEEN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 02/03/2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. -------------------------------------------- S.T.Rev. No. 384 OF 2005 -------------------------------------------- Dated this the 3rd day of March, 2009 JUDGMENT Ramachandran Nair,J. The very same issue raised in this case is covered by judgment of this Court in STRV 17 of 2008 and connected cases. In this case the trees involved are shade trees in tea plantation. Even though petitioner raised a contention that shade trees also are agricultural produce because they are planted, we are not inclined to accept this contention because petitioner's plantation is tea and agricultural produce from plantation is green tea leaves whereas the trees which provide shades to tea plantation though planted are cut after several years and the wood or timber obtained cannot be treated as agricultural produce. In any case, timber extracted from shade trees is not entitled to exemption as agricultural produce by virtue of exclusion clause contained in Section 2(xxvii) of the KGST Act. Therefore following the judgment above referred, we dismiss the Tax Revision on this question. Another 2 question raised is in regard to addition of Rs. 27,000/- which is sustained in two levels of appeal by the appellate authorities. We do not find any question of law arising from the order of the Tribunal. Tax Revision is consequently dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk 3