IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY THURSDAY, THE 9TH DECEMBER 2010 / 18TH AGRAHAYANA 1932 ST.Rev..No. 340 of 2006() ------------------------- AGAINST THE ORDER IN TA.26/2005 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD .................... PETITIONER: ------------------------------- M/S. PARAMBI CONSTRUCTIONS, KORATTI SOUTH, THRISSUR DISTRICT. BY ADV. SRI.PKM.HASSAN SRI.FIROZ K.ROBIN SRI.S.SUDHISH KUMAR RESPONDENT(S): --------------- STATE OF KERALA, REPRESENTED BY FINANCE SECRETARY, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. MR.MOHAMMED RAFEEQ, GOVERNMENT PLEADER THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 09/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. ---------------------------------- S.T.Rev.No.340 of 2006 --------------------------------- Dated, this the 9th day of December, 2010 J U D G M E N T Ramachandran Nair, J. Issue raised i.e. whether construction of water tank is a civil construction work or not, is covered by Full Bench judgment of this Court in Abdulrahiman v. State of Kerala, reported in 2009(4) KLT 26. Following the said judgment, we allow the revision filed by the petitioner by vacating the order of the Tribunal and by restoring the order of the first appellate authority. (C.N.RAMACHANDRAN NAIR, JUDGE) (BHABANI PRASAD RAY, JUDGE) jg