IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE A.K.BASHEER THURSDAY, THE 11TH DECEMBER 2008 / 20TH AGRAHAYANA 1930 ST.Rev..No.357 of 2008 --------------------------------- (ORDER OF THE KERALA SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM DATED 30.01.2007 IN TA.No.64/2005 (ASSESSMENT YEAR 2000-2001). .................... REVISION PETITION/RESPONDENT/REVENUE: ------------------------------------------------------------------ STATE OF KERALA , REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. RESPONDENT/ APPELLANT/ASSESSEE: -------------------------------------------------------- M/S.DESINGANAD MEDICAL LINES (PVT) LIMITED, KOLLAM. THIS SALES TAX REVISION HAVING COME UP FOR ORDERS ON 11/12/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: H.L.DATTU, C.J. & A.K.BASHEER, J. ------------------------------------------------------ S.T.Rev.No. 357 of 2008 --------------------------------------------- Dated, this the 11th day of December, 2008 O R D E R H.L.Dattu, C.J. Revenue being aggrieved by the orders passed by the Kerala Sales Tax Appellate Tribunal, Thiruvananthapuram in T.A.No.64/2005 dated 30.1.2007 is before us in this Tax Revision Case. 2. The assessing authority had levied entry tax on the entry of goods in the local area caused by the respondent/dealer. The orders passed by the Sales Tax Officer is modified by the Tribunal in the appeal filed by the dealer. It is the correctness or otherwise of the said order is called in question by the State in this Tax Revision Case. 3. A Division Bench of this Court in the case of Thressiamma L.Chirayil Vs. State of Kerala (2007 (1) KLT 303) has quashed the charging provision of the Entry Tax Act. In view of the aforesaid decision by this Court, the assessing authority was not justified in imposing any tax under the provisions of the Entry Tax Act on the respondent/dealer. In that view of the matter, while sustaining the orders passed by the Tribunal, we reject this S.T.Rev.No. 357/2008 -2- revision petition filed by the Revenue. Ordered accordingly. (H.L.DATTU) CHIEF JUSTICE (A.K.BASHEER) JUDGE MS