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 WEDNESDAY, THE 3RD JUNE 2009 / 13TH JYAISHTA 1931 ST.Rev..No. 40 of 2008() ------------------------ TA.380/2006 of AGRL.I.T.ADL.BENCH,ERNAKULAM .................... REVN. ETITIONER/APPELLANT/ASSESSEE: --------------------------------------------- SMT.KAVERI VISWANATHAN, PROPRIETRIX, SRI VISHNU SALES CORPORATION, KAKKANAD, ERNAKULAM. BY ADV. SRI.E.P.GOVINDAN RESPONDENT(S): RESPONDENT/RESPONDENT ------------------------------------ STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. SRI.MOHAMMED RAFIQ THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 03/06/2009, ALONG WITH STRV NO.55 OF 2008, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... S.T. Rev. Nos.40 & 55 of 2008 .................................................................... Dated this the 3rd day of June, 2009. ORDER Ramachandran Nair, J. Following Division Bench judgment of this court in S.T.Rev. No.307 of 2008 these revision cases are allowed vacating the orders of assessment confirmed in appeals by the Tribunal with direction to the Assessing Officer to assess feeding bottle as an unclassified item at the rate applicable under the residuary entry of the First Schedule to the KGST Act. The Assessing Officer will grant refund of excess tax paid, if any, after verifying whether the same is collected or not. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms