IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 31ST AUGUST 2010 / 9TH BHADRA 1932 ST.Rev..No. 32 of 2009() ----------------------------------- TA.153/2008 of SALES TAX APPELLATE TRIBUNAL, ADDL.BENCH, PALAKKAD .................... REVISION PETITIONER/RESPONDENT/REVENUE ----------------------------------------------------------------------- STATE OF KERALA REP. BY JOINT COMMISSIONER (LAW) COMMERCIAL TAXES, ERNAKULAM. BY GOVT. PLEADER MR.MOHAMMED RAFEEQ. RESPONDENT/APPELLANT/ASSESSEE: ----------------------------------------------------------- JANATHA TRADING CO., VADAKKENCHERY. BY ADV. SRI.K.JAJU BABU, SMT.M.U.VIJAYALAKSHMI, SRI.T.S.SHYAM PRASANTH. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 31/08/2010, ALONG WITH STRV NO. 39 OF 2009 AND CONNECTED CASES,THE COURT ON THE SAME DAY PASSED THE FOLLOWING: rs. C.N.RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. ------------------------------------------------------------ ST REVN. NOS: 32/09, 39/09, 41/09, 42/09, 43/09, 44/09,45/09, 48/09, 53/09 & WP(C) NO: 5014 OF 2009 ----------------------------------------------------------- Dated this the 31st August, 2010. JUDGMENT Ramachandran Nair, J. In the connected sales tax revision cases and the writ petition the issue involved is one and the same i.e the assessee's claim for refund of excess fee paid under the Kerala General Sales Tax Act, 1963 for renewal of registration. The claim is based on Division Bench judgment of this Court which is pending in appeal before the Hon'ble Supreme Court. 2. Govt. Pleader has submitted that SLP is admitted and appeal is numbered as 2132 to 2145 of 2008. Since the Hon'ble Supreme Court has admitted appeals against judgments we dispose of the sales tax revision cases and writ petition by directing the State and Assessing Officers to grant refund if Hon'ble Supreme Court dismiss the appeals pending before it. Eligible refund should be granted to the assessee's herein within two months from the date of dismissal of appeal by the Hon'ble Supreme Court. However, if Hon'ble Supreme Court reverses the judgment of this S.T.Revns 32/09 etc. 2 Court then the sales tax revision cases will stand allowed by vacating the orders of the Tribunal and writ petition will stand dismissed. Sales tax revision cases and writ petition are disposed of as above. C.N.RAMACHANDRAN NAIR Judge K. SURENDRA MOHAN Judge jj S.T.Revns 32/09 etc. 3