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 TUESDAY, THE 18TH NOVEMBER 2008 / 27TH KARTHIKA 1930 S.T.Rev.No.386 of 2005 ----------------------------------------- T.A.NO.598 OF 2004 OF THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH-II, ERNAKULAM - ORDER DATED 28.12.2004. (ASSESSMENT YEAR 2003-2004) .................... REVISION PETITIONER/APPELLANT/REVENUE:- ------------------------------------------------------------------------ STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. RESPONDENT/RESPONDENT/ASSESSEE:- --------------------------------------------------------------- M/S.KAVERI PETS AND POLYFORMS (P) LTD., PERINGOLE, KOLENCHERRY P.O. BY ADV. SRI.A.M.SHAFFIQUE (SR.) SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.ANIL D. NAIR THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 18/11/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:- H.L.Dattu,C.J. & A.K.Basheer,J. -------------------------------------------- S.T.Rev.No.386 of 2005 -------------------------------------------- Dated, this the 18th November, 2008 ORDER H.L.Dattu,C.J. The Revenue is before this Court, being aggrieved by the orders passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench-II, Ernakulam in T.A.No.598 of 2004, dated 28th December, 2004. (2) The assessee is a dealer, registered under the provisions of the Kerala General Sales Tax Act, 1963 (“KGST Act” for short). It is engaged in the manufacture of plastic moulded chairs. (3) The assessee has transported chair mould No.CHR.7015 from Noida, Uttar Pradesh to Kolencherry. The issue that came up for consideration before the assessing authority was, whether the mould chair is an item covered by the entry in Sl.No.2(ii)(a) of Second Schedule to the KGST Act and liable to pay entry tax as per Entry 9 of the Schedule to the Kerala Tax on Entry of Goods into Local Areas Act, 1994. (4) This Court, in the case of Thressiamma L.Chirayil v. State of Kerala [2007 (1) KLT 303] has struck down the charging provisions. In view of the law declared by this Court in the aforesaid decision, the assessing authority could not have levied entry tax on the entry of the goods in question into the local area. S.T.Rev.No.386/2005 2 - (5) In the above view of the matter, the revision petition filed by the Revenue requires to be rejected and it is, accordingly, rejected. Ordered accordingly. H.L.Dattu Chief Justice A.K.Basheer Judge vku/-