IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN TUESDAY, THE 20TH DECEMBER 2011 / 29TH AGRAHAYANA 1933 S.T.Rev.No.35 of 2009 ------------------------------------ AGAINST THE ORDER IN T.A.NO.42/2008 OF KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, KOTTAYAM, DATED 11.8.2008 (ASSESSMENT YEAR 2000-2001) .................... REVISION PETITIONER/RESPONDENT-REVENUE:- ----------------------------------------------------------------------- STATE OF KERALA, REP. BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI.BOBBY JOHN. RESPONDENT/APPELLANT-ASSESSEE:- ---------------------------------------------------------- THE VILLAGE INDUSTRIES CO-OPERATIVE SOCIETY, KIDANGOOR. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 20/12/2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:- APPENDIX REVISION PETITIONER'S ANNEXURES:- ANNEXURE-A - TRUE COPY OF THE ASSESSMENTG ORDER DATED 14.1.2005. ANNEXURE-B - TRUE COPY OF THE ORDER OF THE DEPUTY COMMISSIONER (APPEALS) DATED 25.2.2003. ANNEXURE-C - TRUE COPY OF THE ORDER OF THE S.T.A.T. DATED 11.8.2008. (true copy) C.N.Ramachandran Nair & K.Vinod Chandran, JJ. ---------------------------------------- S.T.Rev.No.35 of 2009 ----------------------------------------- Dated this, the 20th day of December, 2011 ORDER C.N.Ramachandran Nair,J.: This case remains defective for the reason that the respondent is not available for service of notice. We directed the Commercial Tax Department to trace the defaulters and serve the notice by themselves. Registry in fact issued authorization for service on respondent. However, the Departmental officers could not trace the respondent, which is said to be a non-existing village industry in the Co-operative sector. 2. On going through the impugned order of the Tribunal, what we find is that it is only an open remand, wherein the Tribunal has directed the assessing authority to examine the revision petitioner's eligibility for exemption based on a notification issued after the order of the first appellate authority. The case of the petitioner is that the said notification is not applicable to inter-State sales. It is a matter for examination by S.T.Rev.35 of 2009 - 2 - the assessing authority and so much so, the Department cannot have any grievance against the order of the Tribunal. Consequently, we dismiss the Sales Tax Revision. Sd/- C.N.Ramachandran Nair, Judge Sd/- K.Vinod Chandran, Judge. vku/- - true copy -