IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER WEDNESDAY, THE 10TH DECEMBER 2008 / 19TH AGRAHAYANA 1930 ST.Rev.No. 170 of 2008 ------------------------- AGAINST THE ORDERS PASSED BY THE SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM IN TA.289/2007 DATED 11.07.2007, .................... REVISION PETITIONER/RESPONDENT/REVENUE : --------------------------------------------------------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW) IN-CHARGE COMMERCIAL TAXES, ERNAKULAM. BY SENIOR GOVERNMENT PLEADER, SRI.MUHAMMED RAFIQ RESPONDENT/APPELLANT/ ASSESSEE : -------------------------------------------------------- M/S. PAVUN SILICATE, NADUVILAKKARA, THEVALAKKARA. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 10/12/2008, ALONG WITH CONNECTED CASE, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - S.T.Rev. No. 170/2008 & C.M.Appln. No. 411/2008 and S.T.Rev. No. 174/2008 & C.M.Appln. No. 417/2008 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 10th day of December, 2008 ORDER H.L.DATTU, C.J. The delay in filing the revision petition is condoned. (2) The State is before us in these Tax Revision Cases, being aggrieved by the orders passed by the Sales Tax Appellate Tribunal, Thiruvananthapuram in TA Nos. 289 and 290 of 2006 dated 11.07.07. (3) By the impugned order, the Tribunal has set aside the orders passed by the assessing authority in levying entry tax under the provisions of the Kerala Tax on Entry of Goods into Local Areas Act, 1994. (4) A Division Bench of this Court has strucked down the charging provisions of the Act itself. In view of the decision of this Court, the assessing authority could not have directed the petitioner to pay tax under the provisions of Entry Tax Act. We do not see any good ground to interfere with the orders passed by the Tribunal. Therefore, the S.T.Rev. Nos.170 & 174 of 2008 -:2:- Revision Petitions require to be dismissed and it is dismissed. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE ttb