IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 19TH SEPTEMBER 2006 / 28TH BHADRA 1928 ST.Rev..No. 570 of 2004() -------------------------------- TA.119/2000 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD DT.19.10.2001 .................... REVISION PETITIONER/APPELLANT /REVENUE ----------------------------------- STATE OF KERALA, REP. BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES,ERNAKULAM. BY GOVERNMENT PLEADER SRI.V.V.ASOKAN RESPONDENTS: APPELLANT/ASSESSEE ------------------------------- POLAKULATH TOURIST HOME, KODUNGALLUR. BY ADV. SMT.S.K.DEVI SRI.M.RAJ MOHAN SRI.SANTHOSH P.ABRAHAM SRI.FRANKUR D.JAYAN SMT.DEEPSUR D.JAYAN SRI.K.P.PRADEEP (PAYYANNUR) SRI.SHANMUGHAM D. JAYAN SMT.P.K.MAYA DEVI SRI.SAJU SADANANDAN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 19/09/2006, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.M.JOSEPH, JJ. -------------------------------------------- S.T.Rev. NO. 570 OF 2004 -------------------------------------------- Dated this the 19th day of September, 2006 JUDGMENT Ramachandran Nair,J. Following the judgment in TRC 403 of 2004 and since there is no evidence to show that the item purchased by the respondent-assessee is live chicken and not dressed meat, the order of the Tribunal is upheld and consequently Tax Revision is dismissed. (C.N.RAMACHANDRAN NAIR) Judge (K.M.JOSEPH) Judge 2