IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT:- THE HONOURABLE THE CHIEF JUSTICE MR.H.L.DATTU & THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 25TH MARCH 2008 / 5TH CHAITHRA 1930 S.T.Rev.No.95 of 2008 -------------------------------------------- T.A.502/2006 OF THE KERALA SALES TAX APPELLATE TRIBUNAL, ADDL. BENCH, PALAKKAD (ORDER DATED 21.04.2007) (ASSESSMENT YEAR 1996-97) .................... REVISION PETITIONER/APPELLANT/ASSESSEE:- ---------------------------------------------------------------------- C.K. CHANDRASEKHARAN, KALLINGAL HOUSE, KALLINGALCHIRA, PATTANCHERI, PALAKKAD. BY ADV. SRI.E.P.GOVINDAN RESPONDENT/RESPONDENT/REVENUE:- ----------------------------------------------------------- STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. BY SENIOR GOVERNMENT PLEADER SRI.MUHAMMED RAFIQ. THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 25/03/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:- H.L.DATTU, C.J. & K.M.JOSEPH, J. ---------------------------------------------------- S.T.Rev.No.95 of 2008 ----------------------------------------------------- Dated, this the 25th day of March, 2008 ORDER K.M.Joseph, J. Though this matter is coming up for admission, by consent of the learned counsel appearing for the parties, it is taken up for final disposal. We have heard learned counsel appearing on both sides. 2. Assessee is the revision petitioner. Assessment year in question is 1996-97. The revision petitioner impugnes Annexure G order passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench, Palakkad, invoking Section 41 of the Kerala General Sales Tax Act, 1963. The main complaint of the petitioner is that though the assessee has raised various contentions before the Tribunal, the Tribunal has not adverted to or applied its mind to the various contentions raised before it and has passed an order mechanically without giving any reasons and without entering into any discussion. 3. After going through Annexure G order passed by the Tribunal, we are satisfied that the Tribunal has failed to decide the questions of law raised by the assessee. 4. In such circumstances, this revision petition is allowed and Annexure-G order dated 21st April, 2007 passed by the Tribunal is set aside. The Tribunal will take up the appeal filed by the assessee and decide the same afresh in accordance with law after affording an opportunity of hearing to the parties. (H.L.DATTU) CHIEF JUSTICE (K.M.JOSEPH) vns JUDGE