IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 27TH AUGUST 2008 / 5TH BHADRA 1930 ST.Rev..No. 319 of 2007() ------------------------- (AGAINST COMMON ORDER DATED 22/08/2007 INTA.373/2004 of S.T.A.T., ADDITIONAL BENCH-II, ERNAKULAM) .................... REVISION PETITIONER/RESPONDENT/APPELLANT --------------------------------------------------------- M/S.K.M.J.RICE MILL, KADAVOOR, REPRESENTED BY ITS MANAGING PARTNER SRI.K.M.JOSHY. BY ADV. SRI.RAJU JOSEPH RESPONDENTS: APPELLANT/RESPONDENT --------------------------------- STATE OF KERALA, REPRESENTED BY THE INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, MUVATTUPUZHA. BY SHRI.VINOD CHANDRAN, SPECIAL GOVERNMENT PLEADER (TAXES) THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 27/08/2008, ALONG WITH S.T.(Rev.) Nos. 110, 133, 141, 143 & 171 OF 2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. ------------------------- ST(Rev.) Nos. 319 of 2007, 110, 133, 141, 143 & 171 of 2008 --------------------------------- Dated, this the 27th day of August, 2008 O R D E R Ramachandran Nair, J. Since the issue raised is covered in favour of the assessees vide decision of the Supreme Court in Peekay Re-Rolling Mills (P) Ltd. Vs. Asstt. Commissioner & Another, reported in 2007 (4) SCC 30, these revision petitions are allowed quashing the impugned order of the Tribunal and subsequent orders of the subordinate officers with direction to the Assessing Officer to modify the assessments in terms of the judgment of the Supreme Court above referred. (C.N.RAMACHANDRAN NAIR, JUDGE) (V.K.MOHANAN, JUDGE) jg