IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 1ST JANUARY 2008 / 11TH POUSHA 1929 ST.Rev..No. 455 of 2005 ---------------------------------------- TA.No.1157/2003 OF SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH-II, ERNAKULAM (ORDER DATED 22-2-2005) .................... REVISION PETITIONER/RESPONDENT/APPELLANT/ASSESSEE: ----------------------------------------------------------------------------------------- M/S.TAMILNADU AMMONIA PVT. LTD., A-13, GCDA COMMERCIAL COMPLEX, MARINE DRIVE, ERNAKULAM. BY ADV. SRI.K.SRIKUMAR SRI.K.MANOJ CHANDRAN RESPONDENT/APPELLANT/RESPONDENT/REVENUE: --------------------------------------------------------------------------- STATE OF KERALA, REPRESENTED BY GOVERNMENT PLEADER, HIGH COURT OF KERALA. BY SPECIAL GOVERNMENT PLEADER SRI.VINOD CHANDRAN. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 01/01/2008, ALONG WITH STRV NO. 471 OF 2005 THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.DATTU, C.J. & K.M.JOSEPH, J. ------------------------------------------ S.T. Rev. Nos. 455 & 471 of 2005 ------------------------------------------ Dated, this the 1st day of January, 2008 ORDER H.L.Dattu, C.J. Since the issues involved in these two sales tax revisions are common, they are clubbed, heard and disposed of by this common order. (2) The assessee has presented these revision petitions, being aggrieved by the orders passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench-II, Ernakulam in T.A.Nos.1157 and 1158 of 2003 dated 22nd February, 2005. (3) During the pendency of this proceedings, pursuant to the orders passed by this Court, the Deputy Commissioner (General), Commercial Taxes, Thiruvananthapuram, has passed an order dated 26.4.2006. (4) Learned counsel appearing for the parties to the lis would submit that in view of the order passed by the Deputy Commissioner (General), Commercial Taxes, Thiruvananthapuram dated 26.4.2006, the matter requires to be reconsidered by the assessing authority. (5) In view of the submission made by the learned counsel appearing for the parties, these sales tax revisions are allowed and the order passed by the Tribunal is set aside. The matter is remanded back to the assessing authority to redo the matter in accordance with law and in the light of the orders passed by the Deputy Commissioner (General), Commercial Taxes, S.T.Rev.Nos.455 & 471/2005 2 Thiruvananthapuram dated 26.4.2006, after issuing appropriate notice to the assessee. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (K.M.JOSEPH) JUDGE vns