IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR THURSDAY, THE 13TH MARCH 2008 / 23RD PHALGUNA 1929 ST.Rev..No. 196 of 2004() ------------------------- TA.954/2003 of S.T.A.T.ADDL.BENCH,ERNAKULAM .................... REVISION PETITIONER/APPELLANT ---------------------------------------------- M/S. INTERNATIONAL CREATIVE FOODS LTD. REGD.OFFICE AMALGAM HOUSE BRISTOW ROAD, W.ISLAND, KOCHI-3, REP.BY ITS COMPANY SECRETARY S.P.KAMATH. BY ADV. SRI.JOSEPH MARKOSE SRI.MITHUN MARKOS RESPONDENTS: RESPONDENTS ------------------------ STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), TRIVANDRUM. BY GOVERNMENT PLEADER SRI. K.P. PRADEEP THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 13.3.2008 ALONG WITH STRV NO. 197 OF 2004 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & T.R. RAMACHANDRAN NAIR, JJ. -------------------------------------------- S.T.Rev. Nos. 196 & 197 OF 2004 -------------------------------------------- Dated this the 13th day of March, 2008 JUDGMENT C.N. Ramachandran Nair,J. So far as this Court is concerned, both the issues raised in the Tax Revisions filed by the assessee are covered against them vide decisions of this Court in M/S. INTERNATIONAL CREATIVE FOODS LTD. V. STATE OF KERALA, 13 KTR 211 and STATE OF KERALA V. COCHIN SHIPYARD LTD., (2006) 3 KLT 380 respectively. However, both the Government Pleader and assessee's counsel pointed out that the question pertaining to assessability of charges received for transfer of DEPB stands referred by the Supreme Court to a larger Bench. Obviously if Supreme Court reverses the decision of this Court, petitioner is entitled to the benefit. In order to avoid unnecessary litigation, we dismiss the revision petitions with direction to the assessing officer to allow the claim of the petitioner, if the 2 Supreme Court later decides the matter in favour of the assessee, without the requirement of assessee filing another appeal against this judgment. (C.N.RAMACHANDRAN NAIR) Judge. (T.R.RAMACHANDRAN NAIR) Judge. kk 3