IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR & THE HONOURABLE MR. JUSTICE P.N.RAVINDRAN MONDAY, THE 22ND FEBRUARY 2010 / 3RD PHALGUNA 1931 ST.Rev..No. 67 of 2005() ------------------------------------- TA.368/2003 of SALES TAX APPELLATE TRIBUNAL, ADDL.BENCH,KOZHIKODE. .................... PETITIONER/APPELLANT/APPELLANT/ASSESSEE -------------------- THE WESTERN INDIA PLYWOODS LTD., BALIAPATAM, KANNUR, REP. BY ITS EXECUTIVE DIRECTOR, P.K.MOHAMMED. BY ADVS. MR.V.V.ASOKAN SMT.S.AMINA RESPONDENT(S): RESPONDENT AND REVENUE -------------------------- STATE OF KERALA, REP. BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. GOVERNMENT PLEADER MR.K.P.PRADEEP THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 22/02/2010, ALONG WITH STRV NO. 68 OF 2005 STRV NO. 72 OF 2005 THE COURT ON THE SAME DAY PASSED THE FOLLOWING: tss K.BALAKRISHNAN NAIR & P.N.RAVINDRAN, JJ. ---------------------------------------- S.T.Rev.Nos.67, 68 & 72 of 2005 ---------------------------------------- Dated 22nd February, 2010 ORDER Balakrishnan Nair, J. The petitioner in all these three revisions is the same company. It is a registered dealer under the KGST Act. Claiming the benefit of concessional rate of tax under section 5(3) of the KGST Act, in relation to the goods exported, branch transferred and sold outside the State, mainly the revisions are filed. But, the said point is covered against the assessee by the decision of this Court in State of Kerala v. Bharat Rubber Industries (2008 (2) KLT 248). But, the assessee has another grievance which is covered by the judgment of this Court in S.T.Rev.No.73 of 2009. It is ordered that the directions issued by the Division Bench of this Court in that case will govern these cases also. Accordingly, the order of the Assessing Authority, the Appellate Authority and the Tribunal are set aside to the extent covered by the above decision and the matter is remitted for fresh decision, in accordance with law, on the point directed to be considered by the Division Bench in S.T.Rev.73 of 2009. The revisions are disposed of as above. K.BALAKRISHNAN NAIR Judge P.N.RAVINDRAN Judge TKS