IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER FRIDAY, THE 29TH AUGUST 2008 / 7TH BHADRA 1930 S.T.Rev.No.482 of 2004 --------------------------------------- ORDER DATED 19.3.2002 IN T.A NO.745/2001 OF THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH-I, ERNAKULAM. (ASSESSMENT YEAR 1995-96) -------- REVISION PETITIONER/APPELLANT/REVENUE:- --------------------------------------------------------------------- STATE OF KERALA , REPRESENTED BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ RESPONDENT/RESPONDENT/ASSESSEE:- ------------------------------------------------------------ M/S. TIPS & TOES COSMETICS (INDIA) LTD., KALLIYATH BUILDINGS, MAMANGALAM, KOCHI. THIS SALES TAX REVISION HAVING COME UP FOR ORDERS ON 29/08/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.Dattu,C.J. & A.K.Basheer,J. --------------------------------------------------------------------- S.T.Rev.No.482 of 2004 & C.M.Appln.No.1223 of 2004 --------------------------------------------------------------------- Dated, this the 29th day of August, 2008 ORDER H.L.Dattu,C.J. The explanation offered by the petitioner in filing the revision petition belatedly, in our view, is fully satisfactory. Therefore, the delay in filing the revision petition is condoned. (2) The Revenue is before us in this revision petition filed under Section 41 of the Kerala General Sales Tax Act (“Act” for short), inter alia, calling in question the correctness or otherwise of the orders passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench-I, Ernakulam in T.A. No.745 of 2001 dated 19.3.2002, for the assessment year 1995-96. (3) The Revenue has framed the following question of law for our consideration and decision. The same is as under: “Whether on the facts and in the circumstances of the case, the Tribunal is justified in holding that kajal is an ayurvedic preparation and hence taxable only under Entry 79 of the First Schedule of the K.G.S.T.Act”. (4) The question of law raised by the Revenue before us is no more debatable in view of the decision of this Court in the case of State of Kerala v. Tips & Toes Cosmetics India Ltd. [2004 (2) KLT 183] [T.R.C.No.250 of 1007 and connected matters, disposed of on 22.8.2003]. In S.T.Rev.No.482 of 2004 - 2 - the said decision, the Court has observed as under: “It is not the mere user of the commodity that matters, for, a particular commodity may be used for multi purposes. How the commodity is understood in common parlance is the decisive test though the user of the commodity is also relevant in certain cases. The item kajal dealt with by the assessee is an Ayurvedic medicine liable to tax at the rate applicable under Entry 79 of Schedule to the Act”. (5) Respectfully following the observations made by this Court in the aforesaid decision, the revision petition requires to be rejected and it is rejected. The question of law raised by the Revenue is answered against the Revenue and in favour of the assessee. Ordered accordingly. H.L.Dattu Chief Justice A.K.Basheer Judge vku/-