IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY FRIDAY, THE 27TH MAY 2011 / 6TH JYAISHTA 1933 ST.Rev..No. 52 of 2011() ------------------------ TA.120/2010 of STAT ADDL.BENCH, KOTTAYAM .................... REVISION PETITIONER/RESPONDENT/REVENUE ---------------------------------------------------------- STATE OF KERALA, REP.BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.PRADEEP.K.B. RESPONDENT/APPELLANT/ASSESSEE --------------------------------- THE KERALA MINERALS AND METALS LTD., CHAVARA, KOLLAM. PIN-691 583. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 27/05/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. .................................................................... S.T. Rev. No.52 of 2011 .................................................................... Dated this the 27th day of May, 2011. JUDGMENT Ramachandran Nair, J. Revision is filed by the State against the order of the Tribunal sustaining cancellation of entry tax demand on the respondent- company which is a fully owned Government of Kerala Undertaking. We notice that the Tribunal has only followed Division Bench judgment of this court for allowing the claim of the respondent- company. The only case of the State is that judgment of this court relied on by the Tribunal has not become final and the matter is pending in the Supreme Court. Since the Supreme Court has admitted appeal against the judgment relied on by the Tribunal and the matter now stands referred to Larger Bench, it cannot be said that the law laid down by this court based on which Tribunal has decided the case has become final. We do not think there is any need for another Government company to be unnecessarily dragged to Supreme Court. We, therefore, dispose of this revision case without reversing the order 2 of the Tribunal but by holding that the order of the Tribunal challenged in this court will be subject to decision of the Supreme Court in the pending case. In other words, if the Supreme Court reverses the judgment of this court, then the decision of the Tribunal will stand reversed and the matter will stand restored to the Assessing Officer for raising demand against the company after giving opportunity to the respondent to raise all other contentions for making assessment consistent with decision of the Supreme Court. Since we have disposed of the case without notice to the company, Registry will forward a copy of this judgment to the respondent-company for their records. C.N.RAMACHANDRAN NAIR Judge BHABANI PRASAD RAY Judge pms