IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 17TH SEPTEMBER 2009 / 26TH BHADRA 1931 ST.Rev..No. 212 of 2009() ------------------------- TA.85/2008 of STAT ADDL.BENCH, KOTTAYAM .................... REVISION PETITIONER/RESPONDENT/REVENUE ---------------------------------------------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI. MOHAMMED RAFFIQ RESPONDENT(S): APPELLANT/ASSESSEE --------------------------------- SRI.V.M.NOWFAL, GOLDEN FURNITURE, ETTUMANOOR. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 17/09/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- S. T. Rev. No. 212 OF 2009 & C.M. Appln. 1176 of 2009 -------------------------------------------- Dated this the 17th day of September, 2009 O R D E R Ramachandran Nair, J. Revision is filed with a delay of 139 days. While considering the Delay Condonation Petition, we examined the merits of the case. The first appellate authority as well as the Tribunal declared eligibility of the respondent for exemption from tax as a Khadi Industry. However, the department's case is that respondent is engaged in trading as well and when the turnover in trading is clubbed with turnover of the Industry, the same exceeds the limit of Rs. 50 lakhs. We do not think the contention is tenable because exemption has to be considered with reference to the turnover of the Industrial Unit, which is not above the limit. Consequently, there is no merit in the case. Therefore we dismiss the Delay Condonation Petition as well as the Revision. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. kk 2