IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN WEDNESDAY, THE 11TH MARCH 2009 / 20TH PHALGUNA 1930 ST.Rev..No. 121 of 2008() ------------------------- TA.570/2004 of S.T.A.T.ADDL.BENCH,ERNAKULAM .................... PETITIONER. ------------------------------- M/S. STERLING FARM RESEARCH & SERVICES PRIVATE LTD., 39/3290 STERLING HOUSE, ALAPPAT CROSS ROAD, RAVIPURAM, COCHIN - 682 016, REPRESENTED BY N.S.SREENIVASAN, SENIOR GENERAL MANAGER, (FINANCE & COST MANAGEMENT). BY ADV. SMT.JAYASREE MANOJ SRI.M.RISHIKESH SHENOY RESPONDENT(S): --------------- STATE OF KERALA, REPRESENTED BY SECRETARY (TAXES), GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. BY G.P. SRI. V.K. SHAMSUDEEN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 11/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. -------------------------------------------- S.T. Rev. No. 121 OF 2008 -------------------------------------------- Dated this the 11th day of March, 2009 JUDGMENT Ramachandran Nair,J. The question raised pertains to disallowance of sales tax exemption on the export sales to the tune of Rs. 27,44,728.92. The Tribunal confirmed the disallowance of the exemption on the ground that documents produced are not originals. According to counsel for the petitioner original documents are produced before the Bank and so much so only copies are available. Even though this argument is not admissible, based on the copies of documents produced in this Court, we feel one more opportunity can be granted to the petitioner to produce documents whether original or true copy for reconsidering the claim. Petitioner's exports are to Sri Lanka and African countries. Since claim is under Section 5(1) petitioner can produce copies of GR forms, bank records to show receipt of payment in foreign exchange as bills are raised in US dollars. 2 Revision is accordingly disposed of setting aside the order of the Tribunal on this issue and granting one more opportunity to the petitioner to produce copies of bills of lading, transport documents pertaining to transport of goods to Port of Shipment, copies of GR forms and statements from Bank about sale proceeds received in foreign exchange in respect of export transactions. Copies of purchase orders and letters of credit of the foreign buyers can also be produced by the petitioner in support of their claim for exemption. Petitioner is granted six weeks' time from the date of receipt of a copy of this judgment to produce above said documents before the assessing officer. If documents are not produced within the time granted above, Tribunal's order will stand confirmed. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk 3