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 FRIDAY, THE 28TH AUGUST 2009 / 6TH BHADRA 1931 ST.Rev..No. 176 of 2009() ------------------------- TA.177/2008 of S.T.A.TRIBUNAL, ADDL. BENCH., KOTTAYAM .................... PETITIONER/RESPONDENT IN THE APPEALS -------------------------------------------------------- M/S.KOKAD PHARMACEUTICAL LABORATORIES LTD., MALLIKASSERY P.O., POOVARANY, PALA, KOTTAYAM DISTRICT. BY ADV. SRI.K.J.ABRAHAM RESPONDENT(S): RESPONDENTS -------------------------- STATE OF KERALA. BY G.P. SRI. MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 28/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- S.T. Rev. No. 176 OF 2009 -------------------------------------------- Dated this the 28th day of August, 2009 JUDGMENT Ramachandran Nair, J. The question raised is whether the Tribunal was justified in confirming the disallowance of exemption of the turnover of stock transfer made by the assessee from Kerala to it's Madurai branch. Admittedly the assessee lost F forms and therefore only delivery notes were produced towards proof of inter-State movement of goods. However, Government Pleader pointed out that subsequent to the amendment vide Act 20/2002 production of F forms is mandatory for granting exemption. Even before us the assessee has produced only delivery notes used for transport of goods, most of which contain checkpost seal towards proof of actual movement of goods from this State to Tamil Nadu. Even though we find force in the contention of counsel for the petitioner, we feel in view of the mandatory requirement of production of F forms the assessee has necessarily to furnish the Forms. Counsel for the petitioner submitted that the 2 assessee has filed Writ Petition in the Madurai Bench of the Tamil Nadu High Court for getting duplicate of F forms. In the circumstances, we close the revision leaving freedom to the petitioner to file review petition if eventually duplicate F forms are received by them. However, since the petitioner is pursuing the matter before the Madurai Bench of the Tamil Nadu High Court and is continuing it's business, we grant the assessee six equal monthly instalments to clear the arrears of tax with interest, first of which will be paid on or before 30.9.2009 and the balance on or before 30th of five succeeding months. However, if petitioner commits default in payment of any of the instalments, the instalment facility granted herein will stand automatically cancelled and respondents will proceed for recovery of the entire arrears due. (C.N.RAMACHANDRAN NAIR) Judge. (C. K. ABDUL REHIM) Judge. kk 3