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 19TH OCTOBER 2010 / 27TH ASWINA 1932 ST.Rev..No. 216 of 2010() ------------------------- TA.321/2009 of S.T.A.TRIBUNAL,ADDL.BENCH,KZD. .................... REVISION PETITIONERS/ASSESSEE/APPELLANT ----------------------------------------------------------- M/S.SILTHANA GOLD INTERNATIONAL, M.G.ROAD,KASAROGOD. BY ADV. SRI.E.P.GOVINDAN RESPONDENT(S): REVENUE/RESPONDENT --------------------------------- THE STATE OF KERALA REPRESENTED BY THE SECRETARY,TAXES DEPARTMENT,GOVERNMENT SECRETARIAT, TRIVANDRUM. BY G.P. SRI. MOHAMMED RAFEEQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 19/10/2010, ALONG WITH STRV 221 OF 2010 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & K. SURENDRA MOHAN, JJ. -------------------------------------------- S. T. Rev. Nos. 216 & 221 of 2010 -------------------------------------------- Dated this the 19th day of October, 2010 JUDGMENT Ramachandran Nair, J. Both the issues raised in these two connected revisions are covered by our judgment in M/S. JOY ALUKKAS TRADERS PRIVATE LTD. V. STATE OF KERALA, reported in (2010) 1 K.L.T. 87 (case no.105) SN. Full text of the judgment is produced by Government Pleader before us. Counsel for the petitioner submitted that according to his information matter is taken up before the Supreme Court. We feel unnecessarily petitioner need not be dragged to the Supreme Court. Accordingly we dismiss the ST Revisions by following the above judgment but with a direction to the respondent to grant the relief to the petitioner if Supreme Court reverses the above judgment relied on by us. Similarly if the facts are to be found as in the case above referred, there will be direction to the assessing officer to grant concession in interest as stated in the above judgment. (C.N.RAMACHANDRAN NAIR) Judge (K. SURENDRA MOHAN) kk Judge. 2