IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN WEDNESDAY, THE 19TH MAY 2010 / 29TH VAISAKHA 1932 ST.Rev..No. 34 of 2010() ------------------------ TA.144/2009 of S.T.A.TRIBUNAL,ADDL.BENCH,KZD. .................... REVISION PETITIONER/APPELLANT -------------------------------------------------- E.A.ABDUL SALAM, HILL PRODUCE DEALER, KOORACHUNDU. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.T.G.ABHILASH RESPONDENT/RESPONDENT ------------------------- STATE OF KERALA. BY G.P. SRI.MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 19/05/2010, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. .................................................................... S.T. Rev. No.34 of 2010 .................................................................... Dated this the 19th day of May, 2010. JUDGMENT Ramachandran Nair, J. Question raised is whether the Tribunal was justified in confirming disallowance of exemption claimed by the petitioner on the purchase turnover of arecanut/supari during the year 2003-2004. While the case of the petitioner is that Form 25 was obtained from the three purchasers and produced before the Assessing Officer, the latter's case is that no such Form 25 was produced. Counsel has relied on the photocopy of Form 25 produced in this revision case along with letters issued by the purchasers stating that they have issued the Forms. However, strangely petitioner does not have proof of production of the original before the Assessing Officer. Government Pleader submitted that in the absence of original Form 25, exemption cannot be granted. Even though we are in agreement with the argument of the Government Pleader, we feel an opportunity can be granted to the petitioner to obtain duplicate Form 25 in accordance with the procedure from the 2 purchasers and produce before the Assessing Officer. If duplicates are produced within two months from date of receipt of copy of this judgment, the Assessing Officer will examine the genuineness and grant exemption by revising the assessment and if not produced, the Tribunal's order sustaining the disallowance will stand confirmed. S.T. Revision case is disposed of as above. C.N.RAMACHANDRAN NAIR Judge P.S.GOPINATHAN Judge pms