IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN MONDAY, THE 7TH JUNE 2010 / 17TH JYAISTHA 1932 ST.Rev..No. 268 of 2009() ------------------------- TA.210/2008 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD .................... REVISION PETITIONER: -------------------- STATE OF KERALA REPRESENTED BY JOINT COMMISSIONER (LAW) COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI. MOHAMMED RAFIQ RESPONDENT(S): --------------- M/S. OMTECH RUBBERS, NELLANI, MULAYAM PO, THRISSUR. ADV. SRI.E.P.GOVINDAN FOR RES SMT.G.DEEPA FOR RES THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 07/06/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & P.S. GOPINATHAN, JJ. -------------------------------------------- S. T. Rev. No. 268 OF 2009 -------------------------------------------- Dated this the 7th day of June, 2010 JUDGMENT Ramachandran Nair, J. The only question raised in the Revision filed by the State is whether the Tribunal rightly granted concessional rate of tax on inter- State sales made by the respondent from 1.6.2002 to 20.11.2002 on turnover of tread rubber not covered by C Forms. On account of amendment to CST Act, with effect ;from 1.6.2002, requirement of C Forms for concessional rate of tax was made mandatory. Though respondent is claiming the benefit of notification SRO 1731 of 1993, the same got superseded by SRO 958 of 2002 which though notified on 21.11.2002 was made operational retrospectively from 1.6.2002. The issue stands covered by our judgment in ST. Rev. Nos. 120 and 127 of 2008 dated 25.3.2009. Even though counsel for the respondent pointed out that notification, SRO 328 of 2004 was issued modifying SRO 958 of 2002, we do not find that respondent's product is covered by the notification. Consequently the effective date of SRO 958 of 2002, so STRV 268/2009 2 far as the respondent is concerned, is from 1.6.2002. Therefore we set aside the order of the Tribunal and that of the first appellate authority and restore the assessment on the turnover of tread rubber disallowing concessional rate of tax from 1.6.202 to 20.11.2002. However, the Tribunal's order in so far as sales subsequent to 20.11.2002 for which respondent has produced C Forms will stand confirmed. Revision Petition is allowed to the above extent. (C.N.RAMACHANDRAN NAIR) Judge. (P.S. GOPINATHAN) Judge. kk STRV 268/2009 3