IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY WEDNESDAY, THE 24TH NOVEMBER 2010 / 3RD AGRAHAYANA 1932 OT.Rev.No. 41 of 2009() ----------------------- TA.78/2008 of KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM .................... REVISION PETITIONER/APPELLANT: --------------------------------------- M/S MADRAS CEMENTS LTD., KOLLAM, REPRESENTED BY U.ALAGARSAMY, ASSISTANT MANAGER, ACCOUNTS(COMMERCIAL). BY ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE SRI.K.M.FIROZ RESPONDENT/RESPONDENT: --------------- THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. SRI.MOHAMMED RAFIQ THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 24/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. .................................................................... O.T. Rev. No.41 of 2009 .................................................................... Dated this the 24th day of November, 2010. JUDGMENT Ramachandran Nair, J. Following judgment in petitioner's own case, W.A. No.1573/2006, we dispose of this O.T. Revision case directing the Assessing Officer to go by the above judgment in regard to levy of penalty and revise the order based on the same. The Tribunal's order will stand modified in tune with the directions contained in the above judgment. C.N.RAMACHANDRAN NAIR Judge BHABANI PRASAD RAY Judge pms