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 MONDAY, THE 15TH JUNE 2009 / 25TH JYAISHTA 1931 ST.Rev..No. 330 of 2008() ------------------------- TA.118/2008 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD .................... REVISION PETITIONER/RESPONDENT/REVENUE ---------------------------------------------------------- STATE OF KERALA REP. BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.MOHAMMED RAFIQ RESPONDENT(S): APPELLANT/ASSESSEE --------------------------------- M.MOHAMMED SAKKARIA, SHAJAHAN TRADERS, GOVINDAPURAM, PALAKKAD. ADV. SRI.ARIKKAT VIJAYAN MENON FOR R1 SRI.HARISANKAR V. MENON FOR R1 THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 15/06/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... S.T. Rev. No.330 of 2008 .................................................................... Dated this the 15th day of June, 2009. ORDER Ramachandran Nair, J. The question raised pertains to the mortality and weight loss of live chicken allowed by the Tribunal. We have vide judgment in STATE OF KERALA V. P.VINOD & OTHERS & ABDUL WAHAB V. STATE OF KERALA (18 VST 4) reversed the order of the Tribunal allowing the claim. Following the said judgment we allow this revision also by reversing the order of the Tribunal and by restoring the assessment disallowing exemption claimed on weight loss and mortality. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms