IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR MONDAY, THE 14TH JANUARY 2008 / 24TH POUSHA 1929 MFA.No. 828 of 2002() --------------------- .................... APPELLANT: ----------- M/S. BYWOOD FURNITURE CORPORATION AYKKARAKUNNU, NADAVARAMBA P.O., IRINJALAKUDA, TRICHUR, REPRESENTED BY ITS MANAGING PARTNER MR.SHIHASUDHEEN M.K. BY ADV. SRI.A.KUMAR RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, GOVERNMENT OF KERALA, TRIVANDRUM. 2. COMMISSIONER, COMMERCIAL TAXES, TRIVANDRUM. 3. ADDITIONAL SALES TAX OFFICER, OFFICE OF THE SALES TAX OFFICER, IRINJALAKUDA. BY GOVERNMENT PLEADER SRI.K.P.PRADEEP THIS MISC. FIRST APPEAL HAVING BEEN FINALLY HEARD ON 14/01/2008, THE COURT ON 14/01/2008 DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & T.R.RAMACHANDRAN NAIR, JJ. .................................................................... M.F.A. No.828 of 2002 .................................................................... Dated this the 14th day of January, 2008. JUDGMENT C.N.Ramachandran Nair, J. The issue raised i.e. liability to pay differential tax under Section 5(1) (v)(a) is covered in favour of the appellant by decision of this court in GOWRI GROUP V. SALES TAX OFFICER (2006) 143 STC 194. We, therefore, allow the appeal and quash Annexure-F order issued under Section 59A of the KGST Act. The appellant will be granted consequential relief. C.N.RAMACHANDRAN NAIR Judge T.R.RAMACHANDRAN NAIR Judge pms