IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN FRIDAY, THE 13TH MARCH 2009 / 22ND PHALGUNA 1930 ST.Rev..No. 162 of 2007() ------------------------- TA.392/2002 of STAT ADDL.BENCH, KOTTAYAM .................... PETITIONER/RESPONDENT/RESPONDENT: ------------------------------ STATE OF KERALA, REP. BY JOINT COMMISSIONER(LAW) IN-CHARGE, COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.V.K.SHAMSUDEEN RESPONDENT(S): --------------- TOMY THOMAS, MAGNET HOTELS, NEAR KSRTC, ALAPPUZHA. BY G.P. SRI.V.K.SHAMSUDEEN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 13/03/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... S.T. Rev. No.162 of 2007 & C.M. Appln. No.518 of 2007 .................................................................... Dated this the 13th day of March, 2009. ORDER Ramachandran Nair, J. Inspite of notice, there is no appearance for the respondent. Since sufficient grounds are made out to condone the delay, we allow the petition to condone the delay. The issue raised in the revision which is rate of tax on Soda, is covered by Full Bench decision of this court in LAZARUS ALOSIUS V. STATE OF KERALA (2005(2) KLT 604). Following the said judgment, we allow the revision by reversing the order of the Tribunal with direction to the Assessing Officer to revise the assessment in terms of Full Bench judgment of this court abovereferred. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms