IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY MONDAY, THE 1ST NOVEMBER 2010 / 10TH KARTHIKA 1932 ST.Rev..No. 76 of 2010() ------------------------ TA.443/2009 of S.T.A.T.ADDL.BENCH,ERNAKULAM .................... APPELLANT/RESPONDENT: ----------------------------------------------------------- M/S.HONDAL SIEL,POWER PRODUCTS LTD.,ERNAKULAM. BY ADV. SMT.K.LATHA RESPONDENT/APPELLANT: ------------------------------------------- THE STATE OF KERALA. BY G.P. SRI.MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 01/11/2010, ALONG WITH STRV NO.82 OF 2010, THE COURT ON 01/11/2010 DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. .................................................................... S.T. Rev. Nos.76 & 82 of 2010 .................................................................... Dated this the 1st day of November, 2010. JUDGMENT Ramachandran Nair, J. First question raised in the revisions filed by the assessee is covered by decision of the Supreme Court in Civil Appeal No.5499/2008 wherein the Supreme Court held that generators using kerosene or petrol will be covered by the residuary entry 177 of the KGST Act. We, therefore, allow the revisions on this issue by vacating the orders of the Tribunal and remand the matter to the Assessing Officer for applying the rate applicable to petrol and kerosene generators under the residuary entry. 2. The next issue raised is with regard to disallowance of exemption on stock transfer for want of evidence. Assessment pertains to the years 1999-2000 and 2000-2001. Government Pleader submitted that it may not be possible to verify the correctness of records produced. In any case if petitioner is able to produce valid F Forms and transport copy of the delivery notes or sale bills which S.T. Rev.76&82/2010 2 contain Boarder Check Post seals, we feel one more opportunity can be given to the petitioner to prove and claim exemption. If the department does not have the Registers at Check Post to cross-check genuineness, then the officer should scrutinise critically the genuineness of the documents and evidence produced about the stock transfer with supporting documents of physical transport. The Assessing Officer is directed to consider petitioner's claim for exemption based on documents to be produced. 3. Question raised on interest is already covered by Full Bench judgment of this court. Interest will keep on changing depending upon revision of demand. The Assessing Officer will compute interest in accordance with the Full Bench judgment of this court in STATE OF KERALA VS. WESTERN INDIA COSMETICS & HEALTH PRODUCTS LTD. reported in 2010(1) KLT 786. The Assessing Officer is directed to revise the assessment within a period of two S.T. Rev.76&82/2010 3 months from date of receipt of copy of this judgment. S.T. Revision cases are allowed to the extent indicated above. C.N.RAMACHANDRAN NAIR Judge BHABANI PRASAD RAY Judge pms