IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER MONDAY, THE 9TH JUNE 2008 / 19TH JYAISHTA 1930 ST.Rev..No. 13 of 2006 --------------------------------------- TA.No.114/1998 OF THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOZHIKODE (ORDER DATED 25TH MAY 2005) .................... REVISION PETITIONER/APPELLANT: -------------------------------------------------- M/S.STEEL INDUSTRIALS KERALA LTD., BAYPORE, CALICUT, REPRESENTED BY ITS MANAGING DIRECTOR SRI.T.C.KHALID. BY ADV. SRI.B.S.KRISHNAN (SR.) SRI.K.ANAND (A.201) SMT.LATHA KRISHNAN RESPONDENTS: RESPONDENT: --------------------------------------------- 1. STATE OF KERALA, REPRESENTED BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAX, ERNAKULAM. 2. THE SALES TAX APPELLATE TRIBUNAL (ADDL. BENCH), KOZHIKODE. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 09/06/2008, ALONG WITH STRV No.27/2006 & CONNECTED CASES, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------------------------------ S.T.Rev.Nos.13/2006, 27/2006 28/2006, 31/2006, 56/2006 57/2006 & 120/2006 ------------------------------------------------------- Dated, this the 9th day of June, 2008 O R D E R H.L.Dattu, C.J. Sri.Muhammad Rafiq, learned Government Pleader is directed to take notice for the respondents. 2. Since common issues are involved in all these sales tax revision cases, they are all clubbed together, heard and disposed of by this common order since the issues involved in all these revision cases lies in a narrow compass. 3. The Tribunal by its common judgment in T.A.Nos.114/1998 to 120/1998 dated 25th May, 2005, has remanded the matter to the assessing authority to re-do the matter in accordance with law and while doing so has made certain observations which according to the assessee would affect its interest before the assessing authority. 4. We have carefully perused the orders passed by the Tribunal. The Tribunal while remanding the matter to the assessing authority, has made certain passing observations and those observations, in our opinion, were not justified while remanding the case to the assessing authority for re-doing the matter. Therefore, while affirming the remand order passed by the Tribunal, we direct the assessing authority to pass fresh assessment orders in accordance with law untrammelled by any one of the observations S.T.Rev.Nos.13/2006, 27/2006 28/2006, 31/2006, 56/2006 57/2006 & 120/2006 -2- made by the Tribunal while disposing of T.A.Nos.114/1998 to 120/1998. 5. Consequently I.A.No.273/2005 in S.T.Rev.No.13/2005 is closed. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE MS