IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN THURSDAY, THE 26TH MARCH 2009 / 5TH CHAITHRA 1931 ST.Rev..No. 64 of 2009() ------------------------ TA.37/2007 of STAT ADDL.BENCH, KOTTAYAM .................... PETITIONER ------------------------------ BABU ANTONY, S/O.ANTONY, AGED 48 YEARS, PROPRIETOR, M/S.NATIONAL MECHANICS & EMPLOYMENT CONSULTANTS, A.S.ROAD, ALAPPUZHA. BY ADV. SRI.BALAGOVINDAN SRI.VINOD J.DEV SRI.PRAMOD J.DEV RESPONDENT(S): --------------- 1. STATE OF KERALA, REP. BY SECRETARY (TAXES), STATE SECRETARIAT, THIRUVANANTHAPURAM. 2. SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM. 3. DY.COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOLLAM. 4. SALES TAX OFFICER, ALAPPUZHA. BY G.P. SRI.V.K.SHAMSUDEEN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 26/03/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... S.T. Rev. No.64 of 2009 .................................................................... Dated this the 26th day of March, 2009. ORDER Ramachandran Nair, J. Question raised in the Sales Tax Revision filed by the assessee pertains to disallowance of exemption claimed on second sales. We find that the original assessment was subject matter of appeal and in the first round, the issue decided by the appellate authority pertains to only addition to the turnover. It is seen that substantial relief is granted and the Assessing Officer was directed to modify the assessment. The petitioner's claim for second sale exemption, if any, is not seen considered in the appellate order. The Assessing Officer passed revised order pursuant to order in appeal, against which another round of appeal was filed which led to the impugned order of the Tribunal. The Tribunal found that the question raised by the assessee namely, exemption on second sale, does not arise from the impugned order passed by the first appellate authority. In fact, this was an issue which became final in the original assessment itself. Even though counsel for 2 the assessee relied on Full Bench decision of this court in M.SYED ALAVI & OTHERS V. STATE OF KERALA (1981) 48 STC 150, we do not find the decision has any application because this is a case where assessment was not set aside in the first round, but it was only modified in regard to one issue. Therefore, it was not open to the Assessing Officer to consider this issue once again. The revision case is, therefore, dismissed. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms