IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 3RD MARCH 2009 / 12TH PHALGUNA 1930 ST.Rev..No. 318 of 2008() ------------------------- AGAINST THE ORDER IN RP 6/2007 IN TA.30/2007 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD .................... REVISION PETITIONER/RESPONDENT/REVENUE: ----------------------------------------------------------- STATE OF KERALA REP.BY ASSISTANT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.V.K.SHAMSUDEEN RESPONDENT(S): APPELLANT/ASSESSEE: ---------------------------------- TEESON POLYMERS PRIVATE LIMITED PUNKUNNAM, THRISSUR DISTRICT. ADV. SRI.D.ANIL KUMAR FOR R1 THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 03/03/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... S.T. Revn. No.318 of 2008 .................................................................... Dated this the 3rd day of March, 2009. ORDER Ramachandran Nair, J. Question raised is with regard to rate of tax payable on the products sold by the respondent. Respondent claimed benefit of concessional rate at 10% on the ground that it is an SSI unit. Even though Tribunal rejected the claim originally for want of SSI certificate, later it is allowed based on certificate brought to the notice of Tribunal by the assessee through a rectification application. Even though Government Pleader has stated that assessee's entitlement will depend on production of C Forms to be obtained from purchasers, we do not think such an issue was raised before the Tribunal. We, therefore, do not propose to interfere with the order of the Tribunal 2 granting concessional rate of tax which itself is 10%. We, therefore, dismiss the revision case. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms