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 23RD SEPTEMBER 2009 / 1ST ASWINA 1931 ST.Rev..No. 104 of 2009() ------------------------- TA.200/2008 of STAT ADDL.BENCH, KOTTAYAM .................... REVISION PETITIONER/RESPONDENT/REVENUE ---------------------------------------------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI MOHAMMED RAFFIQ RESPONDENT(S): APPELLANT/ASSESSEE --------------------------------- SMT.SHEENA J.MAMPARAMBIL, MAMPARAMBIL TREADS, PIZHAKU, VIA PALA, KOTTAYAM DIST. ADV. SRI.S.ANIL KUMAR (TRIVANDRUM) FOR R SRI.K.S.HARIHARAN NAIR FOR R THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 23/09/2009, ALONG WITH STRV NO. 140 OF 2009 & STRV NO. 141 OF 2009 THE COURT ON THE SAME DAY PASSED THE FOLLOWING: (C.R) C.N. RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. --------------------------------------------- STRV Nos. No.104, 140 & 141 of 2009 --------------------------------------------- Dated, the 23rd day of September, 2009 ORDER Ramachandran Nair, J. Revisions are filed by the State against the orders of the Tribunal declaring eligibility for concessional rate of tax on the respondent on the sale of rubber products under notification G.O(MS) 124/88/ID dated 31.8.1988. The Tribunal allowed the claim based on judgment of this court reported in All Kerala S.S. Tread Rubber Manufacturers Association v. State of Kerala {(2000) 8 KTR 361). However, the Government Pleader referred to the judgment of this Court in S.T.Rev. Nos. 360, 361 and 367 of 2008 dated 6th March, 2009 wherein this Court held that by virtue of subsequent notifications, benefit of G.O.(MS) 124/88/ID is not available to the party in that case. Notification G.O.(MS) 124/88/ID ST.Rev.104,140 &141/09 -:2:- issued by the Government on 31.8.1988 is the notification issued by the industries department granting certain concessions to new industrial units and for continuation of the same. However, Section 2 (xvA) was introduced in KGST Act, with effect from 1.4.1998 declaring notifications referred to in the Act are those issued only under section 10 of the KGST Act. In other words, subsequent to the introduction of the above provisions, general notifications issued by other Government departments, cannot be relied on for the purpose of tax exemption or concession. The assessments in all these cases are for the years 1998-99; 1999-2000 and 2000-2001. Therefore, notification relied on by the Tribunal for granting concession to the respondent has no application. In fact, under notification 1090/99, all previous notifications issued even under Section 10 of the KGST Act are superseded. Since the Tribunal has allowed the appeal without reference to the amendment to the statute and the relevant notifications including the one referred ST.Rev.104,140 &141/09 -:3:- above, we set aside the order of the Tribunal and that of the first appellate authority and remand the matter to the assessing officer for applying the correct rate of tax based on notifications issued under section 10 of the KGST Act. It is for the assessee to rely on any notification other than the G.O(MS) 124/88 of the KGST Act to claim concessional rate of tax. C.N.RAMACHANDRAN NAIR JUDGE V.K.MOHANAN, JUDGE kvm/- ST.Rev.104,140 &141/09 -:4:- V.K.MOHANAN, J. O.P.No. JUDGMENT Dated:..