IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY TUESDAY, THE 14TH JUNE 2011 / 24TH JYAISHTA 1933 ST.Rev..No. 61 of 2011() ------------------------ AGAINST ORDER IN TA.418/2009 of AGRL.I.T.ADL.BENCH,ERNAKULAM DATED 29/12/2010 .................... REVISION PETITIONER/RESPONDENT/REVENUE ---------------------------------------------------------- STATE OF KERALA, REP. BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER, MR.MOHAMMED RAFEEQ RESPONDENT(S): RESPONDENT /ASSESSEE --------------------------------- M/S.S.S.CHEMICALS, IDA, EDAYAR, PIN - 683 501. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 14/06/2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: ST REVN.NO.61/2011 APPENDIX REVISION PETITIONER'S EXHIBITS ANNEXURE-A : COPY OF ASSESSMENT ORDER DATED 20/02/2006. ANNEXURE-B : COPY OF ORDER OF THE ASSISTANT COMMISSIONER DATED 14/11/2008. ANNEXURE-C : COPY OF ORDER OF THE AIT & STAT DATED 29/12/2010 IN T.A.NO.418/2009. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. ---------------------------------- S.T.Rev. No.61 of 2011 --------------------------------- Dated, this the 14th day of June, 2011 J U D G M E N T Ramachandran Nair, J. This S.T.Revision case is filed by the State against the orders of the Tribunal deciding the matter in favour of the respondent following the Division Bench judgment of this Court in Thressiamma Chirayil v. State of Kerala and another (Supra), reported in 7 VST 293. The issue involved is whether the respondent is liable to pay entry tax or not on the goods brought to Kerala. Learned Government Pleader submitted that the Division Bench judgment is the subject matter of appeal pending before the Supreme Court. Since the matter is pending before the Supreme Court, the Division Bench judgment has not attained finality. Therefore, we dispose of the revision case by directing the assessing authority to revise the assessment, if the S.T.Rev.No.61/2011 -2- Supreme Court reverses the above referred judgment of this Court and decides the issue in the pending appeal in favour of the State. If the Supreme Court confirms the above referred judgment of this Court, the Tribunal's order will stand sustained. Since we are disposing of the case without issuing notice to the respondent, we direct the Registry to forward a copy of this judgment to the respondent for information. This revision case is disposed of as above. (C.N.RAMACHANDRAN NAIR, JUDGE) (BHABANI PRASAD RAY, JUDGE) jg