IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 27TH JULY 2009 / 5TH SRAVANA 1931 ST.Rev..No. 130 of 2009() ------------------------- TA.215/2008 of STAT ADDL.BENCH, KOTTAYAM .................... PETITIONER ------------------------------ PALAMPADOM PLANTATIONS LTD., TELEGRAPH ROAD, KOTTAYAM BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENT(S): --------------- STATE OF KERALA, REPRESENTED BY COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY G.P. SRI.MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 27/07/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... S.T. Rev. No.130 of 2009 .................................................................... Dated this the 27th day of July, 2009. ORDER Ramachandran Nair, J. The main question raised in the S.T. Revision filed by the assessee is whether sale of rubber trees attract tax. This issue is covered against the assessee by judgment of this court in S.T.Rev. No.17/2008 and connected cases. Based on the above judgment we uphold the order of the Tribunal on this issue. 2. The next issue pertains to assessee's liability for payment of sales tax on hire charges received for a vehicle. Even though petitioner contended that vehicle was not given possession but was still under the control of the petitioner by virtue of it's driver operating the vehicle, no evidence is produced in this regard and hence Tribunal rejected the claim. There is no ground to interfere on this. However, counsel for the petitioner submitted that Tribunal has not considered petitioner's claim for exemption under Notification SRO 1090/1999 which provides for exemption from tax on the hire charges, if the item hired 2 out has suffered sales tax on purchase in the State. According to the petitioner, the vehicle was purchased in Kerala and is also registered under the Motor Vehicles Act in Kerala. Copy of sale bill is produced in court. In these circumstances, we feel that this matter can be remanded to the Assessing Officer. Accordingly S.T. Revision case is dismissed on the main issue, but on this issue the matter will stand remanded to the Assessing Officer for the Assessing Officer to consider petitioner's claim of exemption from tax on hire charges under Notification based on original sale bill to be produced by the petitioner before the Assessing Officer along with copy of this judgment for him to modify the assessment, if petitioner is entitled to the benefit. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms