IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH WEDNESDAY, THE 26TH NOVEMBER 2008 / 5TH AGRAHAYANA 1930 RP.No. 1090 of 2008(A) --------------------------------- AGAINST THE JUDGEMENT/ORDER IN OP.8616/2001 .................... REVIEW PETITIONER(S): PETITIONER -------------------------------- M/S.ROSVAR STEEL LTD, ROOM NO.2/262, PUDUSSERY PANCHAYATH, KANJIKODE,REPRESENTED BY ITS DIRECTOR R.RAVICHANDRAN. BY ADV. SRI.C.P.MOHAMMED NIAS RESPONDENT(S): RESPONDENTS -------------------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT-II), SPECIAL CIRCLE, PALAKKAD. 2. THE STATE OF KERALA,REPRESENTED BY THE SECRETARY TO THE GOVERNMENT (SALES TAX), TRIVANDRUM. GOVERNMENT PLEADER SRI.K.J.MOHAMMED ANZAR THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 26/11/2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: KURIAN JOSEPH, J. ----------------------------------------- Review Petition No.1090 OF 2008 IN O.P. No. 8616 OF 2001 ----------------------------------------- Dated this the 26th day of November, 2008. O R D E R This is a petition to review the judgment dated 16.02.2006 in O.P.No.8616/2001. The petitioner had challenged the levy of purchase tax under Section 5A of the K.G.S.T Act. Taking note of the fact that appeal was pending, the original petition was disposed of with a direction to dispose of the appeal. Liberty was also reserved to the petitioner to pursue the matter of penalty in a statutory revision. 2. It is brought to the notice of this Court that appeal had already been disposed of at the time of passing the judgment. It is submitted that the issue as of now is squarely covered in favour of the review petitioner by the decision of the Supreme Court in Peekay Re rolling Mills (P) Ltd. vs. Assistant Commissioner (2007(2) KLT 704). Therefore, the review petition is allowed and the judgment dated 16.02.2006 in O.P. No.8616/2001 is recalled. KURIAN JOSEPH, JUDGE. smp KURIAN JOSEPH, J. R.P. No.1090 OF 2008 IN O.P. No. 8616 OF 2001 O R D E R 26.11.2008