IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 24TH AUGUST 2009 / 2ND BHADRA 1931 ST.Rev..No. 164 of 2009() ------------------------- TA.196/2008 of STAT ADDL.BENCH, KOTTAYAM .................... PETITIONER/APPELLANT. ----------------------------------------- M/S. COCO LATEX EXPORTS (P) LTD., CHUNGOM, ALAPPUZHA, REPRESENTED BY ITS DIRECTOR, LT.CON. MOHAN V.ANDREWS (RTD.) BY ADV. SRI.JOSEPH KODIANTHARA SRI.TERRY V.JAMES SRI.B.J.JOHN PRAKASH RESPONDENT(S): --------------- THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM- 695 001. BY G.P. SRI.MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 24/08/2009, ALONG WITH STRV NO.172 OF 2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... S.T. Rev. Nos.164 & 172 of 2009 .................................................................... Dated this the 24th day of August, 2009. ORDER Ramachandran Nair, J. Since subsequent to the order issued by the Tribunal Government has issued notification granting exemption on purchase turnover of rubber by 100% EOUs with restrospective effect, we allow these revision cases by reversing the orders of the Tribunal and restore the matter to the Assessing Officer for granting relief in terms of Notification SRO 330/2009, after issuing notice to the assessee and after hearing them. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms