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 27TH SEPTEMBER 2010 / 5TH ASWINA 1932 ST.Rev..No. 93 of 2007() ------------------------------------ TA.NO.224/2004 OF KERALA SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM DATED 31/03/2006 ..... PETITIONER:APPELLANT:RESPONDENT:REVENUE: ----------------------------------------------------------------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW)IN-CHARGE, COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ RESPONDENT(S): RESPONDENT:APPELLANT:ASSESSEE: --------------------------------------------------------------------------------------- M/S.HYMA JEWELLERS, MAIN ROAD, ATTINGAL. BY DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 27/09/2010, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: Kss C.N.RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. ------------------------------------------------------------ S.T.Revn. No: 93 OF 2007 ----------------------------------------------------------- Dated this the 27th September, 2010. JUDGMENT Ramachandran Nair, J. Following the findings in the judgment in R.P.139 of 2010 we allow the sales tax revision case filed by the State by reversing the orders of the Tribunal and restore the assessment confirmed in first appeal. However, in view of the delay in correcting the mistake, we direct the respondent not to recover any interest for belated payment of tax from the respondent. We also make it clear that no liability under Section 5A should be separately cast on the respondent because it is entitled to exemption by virtue of notification. C.N.RAMACHANDRAN NAIR Judge K. SURENDRA MOHAN Judge jj 2