IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN FRIDAY, THE 6TH FEBRUARY 2009 / 17TH MAGHA 1930 ST.Rev..No. 146 of 2007() ------------------------- TA.110/2006 of STAT ADDL.BENCH, KOTTAYAM .................... (S): PETITIONER. ------------------------------- CHIDAMBARAM TEA ESTATES, PAMBANAR-685 537, REPRESENTED BY ITS MANAGING PARTNER, MR.M.MUTHIAH. BY ADV. SRI.JOSEPH MARKOSE, SENIOR ADVOCATE SRI.MATHEWS K.UTHUPPACHAN RESPONDENT(S): --------------- THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY G.P. SRI.V.K.SHAMSUDEEN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 06/02/2009, ALONG WITH STRV NO.147 OF 2007, THE COURT ON 06/02/2009 DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... S.T. Rev. Nos.146 & 147 of 2007 .................................................................... Dated this the 6th day of February, 2009. JUDGMENT Ramachandran Nair, J. The question raised in the revisions filed by the assessee is whether the Tribunal is justified in declining sales tax exemption on sale of tea made through tea brokers in Cochin. Counsel for the petitioner has relied on latest order issued by the Government namely, G.O.(MS) No.51/2008/TD dated 18.3.2008 declaring exemption on sale of tea through Cochin auction based on certificate issued by the tea brokers. Tea is an item taxable at the point of first sale in the State and most of the tea get sold in auction sales conducted by brokers who are registered dealers under the KGST Act. If brokers have paid sales tax on sale of petitioner's tea, then certainly petitioner is entitled to exemption because broker acts as an agent in the sale of tea. In any case since the issue is squarely covered by various notifications, latest of which is referred above, the order of the Tribunal is set aside with direction to the Assessing Officer to grant exemption in terms of the 2 Government Order referred above and after verifying broker's certificate produced by the petitioner. Revisions are disposed of as above. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms