IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER THURSDAY, THE 13TH NOVEMBER 2008 / 22ND KARTHIKA 1930 ST.Rev..No. 147 of 2005 -------------------------------- TA.546/2002 of COMMR.KERALA AGR.IT & STAT,TVM. .................... PETITIONER/APPELLANT: -------------------------------------- M/S. ALLIANCE GRAIN PRODUCTS (P) LTD., PALATHARA, THATTAMALA, KOLLAM, REPRESENTED BY ITS MANAGER, SRI.AMEENUDDIN. BY ADV. SRI.BECHU KURIAN THOMAS RESPONDENT/RESPONDENT: --------------------------------------- STATE OF KERALA. BY SR.GOVT.PLEADER SRI.MUHAMMED RAFIQ. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 13/11/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - S.T.Rev.No.147 OF 2005 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 13th day of November, 2008 O R D E R H.L.DATTU, C.J. The assessee, a dealer registered under the Kerala General Sales Tax Act ( the “Act” for short), calls in question the correctness or otherwise of the orders passed by the Kerala Sales Tax Appellate Tribunal, Thiruvananthapuram in T.A.No.546/2002 dated 31st December, 2003. (2) The assessee has framed the following questions of law for our consideration and decision. They are as under: “i Whether the notification SRO 499/90 dated 31.3.1990, grants exemption to the Industry or to the goods? ii. Whether the notification SRO 499/90 dated 31.3.1990 grants exemption or sales tax as well as the purchase tax? iii. Whether the tax paid/imposed on wheat purchase is liable to be deducted from the tax payable on wheat products as per the explanation to entry 172 of First Schedule? iv. Whether the purchase tax imposed on the assessee for purchase of what from 2 S.T.Rev.No.147/2005 unregistered dealers is entitled to be deducted from the sales tax payable on wheat products? v. Whether wheat refractions or wheat impurities are entitled to obtain the benefit of SRO 499/90? vi. Whether wheat refractions or wheat impurities which are obtained during the process of manufacture of wheat products is separate resultant wheat product by itself? vii. If wheat impurities are not new products of wheat whether imposition of sales tax on sale of wheat impurities are valid, it being second sales of wheat itself?” (3) In the assessee's own case, a Bench of this Court in ST.Rev.No.318/2005 and connected matters, disposed of on 7th April, 2008, has remanded the matter to the Tribunal to pass fresh orders in accordance with law after affording an opportunity of hearing to the assessee. (4) Since the assessee is common in both these revision petitions, in our opinion, the very same direction requires to be granted. (5) Therefore, we dispose of the revision petition by setting aside the orders passed by the Tribunal in T.A.No.546/2002 dated 31st December, 2003 and remand the matter to the Tribunal to pass fresh order in accordance with 3 S.T.Rev.No.147/2005 law, keeping in view the observations made by us in S.T.Rev.No.318/2005, disposed of on 7th April, 2008. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE cl