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 WEDNESDAY, THE 29TH JULY 2009 / 7TH SRAVANA 1931 ST.Rev..No. 168 of 2009() ------------------------- TA.288/2008 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD .................... REVISION PETITIONER/APPELLANT/ASSESSEE: ------------------------------------------------- V.MADHAVADAS, CIVIL CONTRACTOR, ROSE GARDENS, P.O.THIRUVAMBADY, THRISSUR DISTRICT. BY ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE SRI.K.M.FIROZ RESPONDENT(S): RESPONDENT/REVENUE: ---------------------------------- THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 29/07/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. ----------------------------------- S.T.Revn. No.168 of 2009 -------------------------------------- Dated this the 29th day of July, 2009 O R D E R ---------------- Ramachandran Nair,J. The main question raised is assessee's entitlement for payment of sales tax at compounded rate for civil construction work of the nature of construction of Drains, Culverts etc. This issue stands decided in favour of the petitioner vide Full Bench Judgment in STRV.244/2006 dt:6.7.2009. Since the Tribunal has remanded the matter to the Assessing Officer, the Assessing Officer is directed to allow the claim following the judgment of the Full Bench. Another issue raised by the petitioner is against charging of interest under Section 23(3A) of the KGST Act for late payment of tax. The assessee's contention is that there were short credit in the original assessment which led to levy of interest on some amount of tax which remained paid. According to the counsel there were short credits. However full credit is given later by rectifying the order. Therefore corresponding reduction in interest is to be given. Assessing Officer is therefore directed to verify the payment and recompute interest STRV.168/09 2 under Section 23(3A) of the KGST Act after giving notice of proposal to the assessee. This S.T.Revision is disposed of as above. C.N.RAMACHANDRAN NAIR, JUDGE. C.K.ABDUL REHIM, JUDGE. okb