IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN THURSDAY, THE 12TH MARCH 2009 / 21ST PHALGUNA 1930 ST.Rev..No. 125 of 2007() ---------------------------------- TA.320/2006 of KERALA SALES TAX APPELLATE TRIBUNAL, THIRUVANANTHAPURAM . .................... PETITIONER(S) RESPONDENT/ REVENUE ------------------------------ STATE OF KERALA, REP.BY JOINT COMMISSIONER (LAW) IN - CHARGE COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER MR..K.SHAMSUDDEEN RESPONDENT(S): APPELLANT/ASSESSEE ----------------------- SMT.M.INDIRA BAI, SREE DURGA CASHEW FACTORY, KOLLAM. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 12/03/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. ------------------------------------------------------------------------------------ S.T.Revn. NO: 125 OF 2007 ----------------------------------------------------------------------------------- Dated this the 12th March, 2009. JUDGMENT RAMACHANDRAN NAIR, J. Even though Government Pleader submitted that Tribunal was in error to entertain an appeal against assessment directly on going through the Tribunal's order we find that whatever be the findings they have remanded the matter for fresh consideration. However, we make it clear that the department is entitled to ask for proof of physical transfer of goods outside the State and can also reject F forms if they are bogus. Sales Tax Revision is dismissed with this observation but with a direction to the assessing officer to complete the assessment afresh within three months from now. Govt. Pleader will forward a copy of this judgment to the assessment officer. C.N. RAMACHANDRAN NAIR Judge K. SURENDRA MOHAN Judge jj 2 K.K.DENESAN & V. RAMKUMAR, JJ. ---------------------------------------------------- M.F.A.NO: ----------------------------------------------------- JUDGMENT Dated: