IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN WEDNESDAY, THE 4TH MARCH 2009 / 13TH PHALGUNA 1930 ST.Rev..No. 21 of 2008() ------------------------ AGAINST THE ORDER DATED 30/09/2006 IN CO.19/2004 & IN TA.391/2004 of S.T.A.TRIBUNAL,ADDL.BENCH,KZD. .................... PETITIONER ------------------------------ P.V.H.STEELS (P) LIMITED, KUTTIKKATTUKARA, CALICUT REP. BY MANAGING DIRECTOR, ASHRAF. BY ADV. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT(S): --------------- 1. ASSISTANT COMMISSIONER (ASSMT.) III, SPECIAL CIRCLE I, CALICUT. 2. DEPUTY COMMISSIONER (APPEALS), CALICUT. 3. STATE OF KERALA, REPRESENTED BY COMMISSIONER OF COM. TAXES, THIRUVANANTHAPURAM. BY G.P. SRI. VINO CHANDRAN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 04/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. -------------------------------------------- S.T.Rev. No. 21 OF 2008 -------------------------------------------- Dated this the 4th day of March, 2009 JUDGMENT Ramachandran Nair,J. Notice was issued only on question No.1 which pertains to petitioner's liability for tax under Section 5A. The issue stands decided in favour of the assessee by the decision of the Supreme Court in PEEKAY RE ROLLING MILLS (P) LTD. V. ASST. COMMISSIONER, (2007) 2 K.L.T. 704 (SC). Revision is therefore allowed in part by vacating the order of the Tribunal on this issue with direction to the assessing officer to revise the assessment based on the above referred decision of the Supreme Court. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk 2