IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN MONDAY, THE 27TH SEPTEMBER 2010 / 5TH ASWINA 1932 ST.Rev..No. 88 of 2010() ------------------------ TA.345/2008 of STAT ADDL.BENCH, KOTTAYAM .................... REVISION PETITIONER/RESPONDENT/REVENUE ---------------------------------------------------------- STATE OF KERALA, REP. BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI. MOHAMMED RAFEEQ RESPONDENT(S): APPELLANT/ASSESSEE --------------------------------- M/S.RELIANCE INFOCOM LIMITED, KOCHI. ADV. SRI.A.KUMAR THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 27/09/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & K. SURENDRA MOHAN, JJ. -------------------------------------------- S,T, Rev. No. 88 of 2010 -------------------------------------------- Dated this the 27th day of September, 2010 JUDGMENT Ramachandran Nair, J. Heard Government Pleader. Even though we find force in the contention of the Government Pleader that documents prescribed under the Rules are required for transport, we notice that the item transported, though it was not in compliance with the Rules, is capital equipment and respondent is a Mobile Telecom Operator. We therefore do not find any merit in the revision case and the same is therefore dismissed. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk 2