IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE M.L.JOSEPH FRANCIS TUESDAY, THE 4TH JANUARY 2011 / 14TH POUSHA 1932 ST.Rev..No. 234 of 2010() ------------------------- TA.20/2010 of STAT ADDL.BENCH, KOTTAYAM .................... REVISION PETITIONER/APPELLANT/ASSESSEE ---------------------------------------------------------- M/S. UNITED SPIRITS LTD, VARANADU, CHERTHALA, REPRESENTED BY ITS SR.GENERAL MANAGER MR.R.SUNIL SETHU. BY ADV. SRI.RAJU K.MATHEWS RESPONDENT/RESPONDENT/REVENUE --------------------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 04/01/2011, ALONG WITH STRV NOS.235 & 236 OF 2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & M.L.JOSEPH FRANCIS, JJ. .................................................................... S.T. Rev. Nos.234, 235 & 236 of 2010 .................................................................... Dated this the 4th day of January, 2011. JUDGMENT Ramachandran Nair, J. These revisions are filed by the company challenging penalty sustained by the Tribunal under Section 45A of the KGST Act. We have today vide judgment in S.T. Rev. No.270/2010 and connected cases held that no penalty can be levied for non-payment of turnover tax on the discount amount which is 2% of the sale price which was neither payable nor paid by the Government Company to which petitioner sold the liquor. Following the above judgment we allow these revisions by reversing the orders of the Tribunal and that of the lower authorities and vacate the penalty levied on the petitioner. C.N.RAMACHANDRAN NAIR Judge M.L.JOSEPH FRANCIS Judge pms