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 WEDNESDAY, THE 23RD JULY 2008 / 1ST SRAVANA 1930 ST.Rev..No.314 of 2005 ---------------------------------------- (ORDER DATED 17-2-2005 IN TA.No.348/1995 OF KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH-I, ERNAKULAM) .................... REVISION PETITIONER/RESPONDENT:ASSESSEE: ------------------------------------------------------------------------ PROMPT INDIA (NOW DEFUNCT) BY PROPRIETOR, C.T. KOCHOUSEPH, L.F.C. ROAD, KALOOR, ERNAKULAM, KOCHI-682 017. BY ADV. SRI.H.RAMANAN SRI.CHACKO GEORGE RESPONDENT:APPELLANT:REVENUE: ------------------------------------------------------ STATE OF KERALA. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 23/07/2008, ALONG WITH STRV NO. 315 OF 2005 THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------------------ S.T.Rev.Nos.314 and 315 of 2005 --------------------------------------------- Dated, this the 23rd day of July, 2008 O R D E R H.L.Dattu, C.J. S.T.Rev.No.314 of 2005 pertains to the assessment year 1988-1989. 2. S.T.Rev.No.315 of 2005 pertains to the assessment year 1991-1992. 3. The Sales Tax Appellate Tribunal, Ernakulam, by its common order dated 17-2-2005 has disposed of T.A.Nos.348 and 349 of 1995. Those appeals were filed by the State Government against the orders passed by the first appellate authority in S.T.A.Nos.799 and 815 of 1994. 4. For the assessment years 1992-1993, 1993-1994 and 1994-1995, the assessee was before this Court in S.T.Rev.Nos.498 of 2004, 499 of 2004 and 500 of 2004. By order dated Ist December 2007, this Court has disposed of those revision petitions as under: “i). The first question of law framed by the assessee is answered against the assessee and in favour of the revenue. We accord a certificate for appeal to the Supreme Court against the orders by us as S.T.Rev.No.314,315/2005 -2- contemplated under Article 133 read with 134A of the Constitution of India. ii). In so far as the second question is concerned, we decline to answer the question, since it was not urged and argued before the Tribunal.” 5. The legal issues involved in these revision petitions are also identical with the legal issues involved in S.T.Rev.Nos.498 of 2004, 499 of 2004 and 500 of 2004. Therefore, following the orders and directions issued by this Court in the aforesaid revision petitions, these revision petitions are also disposed of, with the same observations, conditions, orders and directions. 6. In view of the orders passed in the revision petitions, all pending interlocutory applications are closed. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE MS