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 24TH FEBRUARY 2009 / 5TH PHALGUNA 1930 ST.Rev..No. 53 of 2007 ------------------------ AGAINST THE ORDER DATED 31.05.05 IN TA.366/1998 OF THE STAT, THIRUVANANTHAPURAM IN STA.203/1997 of COMMR.KERALA AGR.IT & STAT,KOLLAM. .................... REVISION PETITIONER/APPELLANT/ASSESSEE : ---------------------------------------------------- M/S.SANSAR CASHEW PRODUCTS, REPRESENTED BY M.SHAJAHAN, BLUE BELLS, KILIKOLLUR, KOLLAM-4. BY ADV. SRI.S.ABDUL RAZZAK RESPONDENT/RESPONDENT/REVENUE: ------------------------------------------- THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, REVENUE DEPARTMENT, GOVT. SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER, SRI.V.K. SHAMSUDEEN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 24/02/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - S.T.Rev. No. 53 OF 2007 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 24th day of February, 2009 JUDGMENT Ramachandran Nair,J. The revision filed against the order of the Tribunal is not maintainable because Tribunal did not itself entertain the appeal for the reason that assessee had not paid the admitted tax. Since the Tribunal has not issued orders on merits, the revision petition is dismissed as one not maintainable. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. ttb