IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 14TH JANUARY 2010 / 24TH POUSHA 1931 ST.Rev..No. 273 of 2009() ------------------------- TA.221/2008 of S.T.A.T.ADDL.BENCH,TVM. .................... PETITIONER ------------------------------ M/S. COMBINED FOODS PVT. LTD., KOTTIYAM.P.O, KOLLAM. BY ADV. SRI.V.V.ASOKAN SRI.K.S.SAJEEV KUMAR RESPONDENT(S): RESPONDENT ------------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW) COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI. MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 14/01/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- S. T. Rev. No. 273 OF 2009 -------------------------------------------- Dated this the 14th day of January, 2010 JUDGMENT Ramachandran Nair, J. Since the prayer in the S.T. Revision is to give an opportunity to produce C Forms for availing concessional rate of tax, and since copies of C Forms obtained by the petitioner are produced in Court, we allow the Revision by setting aside the order of the Tribunal and that of the lower authorities and remand the matter to the assessing officer for production and verification of C Forms. The assessing officer will verify the genuineness and correctness of the C Forms and if found acceptable he will revise the assessment and grant concessional rate of tax. (C.N.RAMACHANDRAN NAIR) Judge. (V.K. MOHANAN) Judge. 2 kk