IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM TUESDAY, THE 9TH JUNE 2009 / 19TH JYAISHTA 1931 ST.Rev..No. 329 of 2008() ------------------------- TA.93/2008 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD .................... REVISION PETITIONER/RESPONDENT/REVENUE ---------------------------------------------------------- STATE OF KERALA REP. BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.MOHAMMED RAFIQ RESPONDENT(S): APPELLANT/ASSESSEE --------------------------------- P.VINOD, CHANDINI ENTERPRISES, SAKTHI COMPLEX, KODUVAYUR, PALAKKAD. ADV. SRI.ARIKKAT VIJAYAN MENON FOR R1 SRI.HARISANKAR V. MENON FOR R1 SMT.MEERA V.MENON FOR R1 THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ALONG WITH STRV NO.332/2008 ON 09/06/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... S.T. Rev. Nos.329 & 332 of 2008 .................................................................... Dated this the 9th day of June, 2009. ORDER Ramachandran Nair, J. The question raised in the connected S.T. Revisions filed by the State is whether the Tribunal was justified in allowing mortality loss and weight reduction in the sale of live chicken. Following the judgment in STATE OF KERALA V. P.VINOD & OTHERS AND ABDUL WAHAB V. STATE OF KERALA reported in 18 VST 4, we allow the revision cases filed by the State by reversing the orders of the Tribunal and by restoring the assessment. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms