IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 25TH MAY 2009 / 4TH JYAISHTA 1931 ST.Rev..No. 99 of 2009() ------------------------ TA.87/2008 of THE STAT,EKM. .................... REVISION PETITIONER -------------------- A.G. PREMACHANDRAN, PROPRIETOR, M/S. SATYAM AUDIOS, XI/1260-B DROWPATHY, T.D. ROAD, ERNAKULAM, COCHIN 682 011 BY ADV. SRI.T.M.SREEDHARAN SMT.C.K.SHERIN RESPONDENT(S): --------------- STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY TO GOVT. SECRETARIAT, THIRUVANANTHAPURAM. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 25/05/2009, ALONG WITH STRV 100 AND 101 OF 2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. ------------------------------------------------- S. T. Rev. No. 99,100 &101 OF 2009 ------------------------------------------------ Dated this the 25th day of May, 2009 JUDGMENT Ramachandran Nair,J. The issue raised that is liability for tax on the items sold, namely, recorded cassettes under brand name, is covered by Division Bench decision of this Court in S.T. Rev. Nos. 62 of 2007. Following the said judgment, we dismiss the revision petitions confirming the orders of the Tribunal. However, at the request of counsel for the petitioner, we grant six equal monthly instalments for the petitioner to clear the balance arrears, first of which will be paid on or before 25th of June, 2009 and the balance on or before 25th of five succeeding months. Instalment is granted subject to liability for interest at statutory rate. (C.N.RAMACHANDRAN NAIR) Judge. (C. K. ABDUL REHIM) Judge. kk 2