IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN THURSDAY, THE 29TH SEPTEMBER 2011 / 7TH ASWINA 1933 OT.Rev.No. 47 of 2011() ----------------------- TAVAT.68/2010 of KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM .................... REVISION PETITIONER/RESPONDENT/REVENUE: ------------------------------ STATE OF KERALA, REPRESENTED BY DEPUTY COMMISSIONER (LAW) COMMERCIAL TAXES, ERNAKULAM BY GOVERNMENT PLEADER, SRI.MOHAMMED RAFEEQ RESPONDENT/ APPELLANT/ASSESSEE ------------------------ SATHIAMMA, VAGBHADA AYURVEDIC MANUFACTURING CENTRE, KARUNAGAPPALY - 690 518. ADV. SRI.S.SANTHOSH KUMAR FOR R SMT.P.LISSY JOSE. FOR R THIS OTHER TAX REVISION (VAT) HAVING BEEN FINALLY HEARD ON 29/09/2011, ALONG WITH OTRV NOS.48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59 & 64 OF 2011, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: O.T.R.V.No.47/2011 APPENDIX ANNEXURE-A: COPY OF THE ORDER DT.25.10.2007 OF THE ASSESSING AUTHORITY FOR THE MONTH APRIL 2007. ANNEXURE-B: COPY OF THE COMMON FIRST APPELLATE ORDER DT.16.7.2009. ANNEXURE-C: COPY OF THE COMMON ORDER DT.31.1.2011 OF THE KERALA VALUE ADDED TAX APPELLANTE TRIBUNAL. //TRUE COPY// PA TO JUDGE C.N.RAMACHANDRAN NAIR & P.S.GOPINATHAN, JJ. ------------------------------------------ O.T.R.V.Nos.47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 58, 59 & 64 OF 2011 ------------------------------------------- Dated this the 2 9th day of September, 2011 J U D G M E N T ~~~~~~~~~~~ C.N.Ramachandran Nair, J. The question raised in all the revision cases filed by the State is on the rate of tax payable on hair oil which is stated to be an ayurvedic preparation. The respondents are either manufacturers or distributors of the product, namely, hair oil. The issue raised in all the revisions stands decided by our recent judgment in O.T.Appeal No.3/2009 and connected cases dated 26.8.2011. Following the said judgment, we allow the revision cases filed by the State by vacating the orders of the Tribunal and that of the 1st appellate authority and restore the assessments at 12.5.%. Registry will attach a copy of the judgment of the connected cases to form part of this judgment. (C.N.RAMACHANDRAN NAIR, JUDGE) (P.S.GOPINATHAN, JUDGE) ps/29/9