IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE HARUN-UL-RASHID WEDNESDAY, THE 17TH DECEMBER 2008 / 26TH AGRAHAYANA 1930 ST.Rev..No. 219 of 2007 ------------------------- TA.58/2006 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD .................... PETITIONER: --------------- SMT. TREASA MARGRET, W/O.T.P.GEORGE, AGED 50 YEARS, PROPRIETRIX, AISWARYA MARBLES, ELINJIPRA P.O., VIA. CHALAKKUDY,THRISSUR (RESIDING AT THACHUPARAMBIL HOUSE, NEAR RAILWAY STATION, CHALAKKUDY, THRISSUR) BY ADV. SRI.SHOBY K.FRANCIS RESPONDENT: --------------- THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM-695 001. BY GOVERNMENT PLEADER, SRI.PRADEEP THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 17/12/2008 , THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & HARUN-UL-RASHID, JJ. -------------------------------------------- S.T.Rev. No. 219 OF 2007 -------------------------------------------- Dated this the 17th day of December, 2008 JUDGMENT Ramachandran Nair,J. The question raised in the Tax Revision filed by the assessee is whether the Tribunal is justified in declining sales tax exemption to the petitioner. We have heard counsel appearing for the petitioner and Government Pleader for the respondent. Petitioner's case is that it is entitled to exemption on the sale of marble products by virtue of Annexure A certificate issued by the Kerala Khadi Village Industries Board. However, the assessing officer noticed that petitioner was not engaged in the manufacture of any product. On the other hand, petitioner was buying and selling marble, granite , etc. and in some cases after cutting and polishing. Exemption is available only for manufacturing industries and since petitioner was not engaged in manufacture of any product exemption was rightly declined. Tax Revision is therefore dismissed. However, judgment will not stand in 2 the way of petitioner claiming exemption, if any, available under any subsequent notification and is free to settle liability under Amnesty Scheme. (C.N.RAMACHANDRAN NAIR) Judge. (HARUN-UL-RASHID) Judge. kk 3