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 22ND OCTOBER 2009 / 30TH ASWINA 1931 ST.Rev..No. 195 of 2009() ------------------------- ( TA.191/2008 of S.T.A.T.ADDL.BENCH, THIRUVANANTHAPURAM) .................... REVISION PETITIONER/RESPONDENT/REVENUE ---------------------------------------------------------- STATE OF KERALA REP. BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. . BY GOVERNMENT PLEADER SRI MOHAMMED SHAFFIQ RESPONDENT(S): APPELLANT/ASSESSEE --------------------------------- SRI.T.R.RAVIPRASAD, HIGH RANGE CONSTRUCTIONS, ELANTHOOR, PATHANAMTHITTA. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 22/10/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N. RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. ---------------------------------------- STRV. No. 195 OF 2009 ---------------------------------------- Dated, the 22nd day of October, 2009 ORDER Ramachandran Nair, J. Even after service of notice, there is no appearance for the respondent. However, since the Tribunal has followed the Division Bench judgment in Thresiamma L.Chirayil v. State of Kerala (2007(1) KLT 303) and allowed the appeal, the only matter to be considered is the case of the State that appeal is pending against the judgment of the Division Bench before the Supreme Court. 2. In the circumstances, we dispose of this S.T Revision by holding that the order of the Tribunal impugned in this STRV will be subject to the result of the appeal pending before the Supreme Court. In other words, if the said appeal is allowed, then the assessing officer will make assessment and demand tax consistent STRV 195/09 -:2:- with the Supreme Court judgment in appeal, after notice to the assessee. In view of the direction above referred, there is no need for the State to file another appeal against this judgment which is made subject to the judgment of the Supreme Court in the appeal pending before it. C.N.RAMACHANDRAN NAIR JUDGE V.K.MOHANAN, JUDGE kvm/- STRV 195/09 -:3:- V.K.MOHANAN, J. O.P.No. JUDGMENT Dated:..