IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN THURSDAY, THE 26TH MARCH 2009 / 5TH CHAITHRA 1931 ST.Rev..No. 307 of 2008() ------------------------- (ORDER OF THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH-I, EKM IN T.A. NO.507/2001) REVISION PETITIONER/RESPONDENT/REVENUE ---------------------------------------------------------- STATE OF KERALA REP.BY ASSISTANT COMMISSIONER (LAW),COMMERCIAL TAXE, ERNAKULAM. BY G.P. SRI.V.K.SHAMSUDEEN RESPONDENT(S): APPELLANT/ASSESSEE --------------------------------- M/S.J.L.MORRISSON (INDIA)LTD, KURISUPALLY ROAD, ERNAKULAM. ADV. SMT.K.LATHA FOR R THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 26/03/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... S.T. Rev. No.307 of 2008 & C.M. Appln. No.990 of 2008 .................................................................... Dated this the 26th day of March, 2009. ORDER Ramachandran Nair, J. The tax revision case is filed with inordinate delay of 166 days. However, on going through the order of the Tribunal we notice that the question raised in the revision case is on rate of tax on feeding bottles. The Tribunal reversed the assessment of the item as plastic article for the reason that feeding bottle is sold with nipple made of silicon and body made of polypropylene which is also a heat resistant item. Since the sale is of a combination of items, we do not find anything unreasonable with the finding of the Tribunal. Therefore, there is no merit in the revision filed as well. We, therefore, dismiss the delay condonation petition and consequently the revision case. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms