IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN MONDAY, THE 30TH AUGUST 2010 / 8TH BHADRA 1932 ST.Rev..No. 278 of 2009() ------------------------- TA.158/2009 of S.T.A.T.ADDL.BENCH,ERNAKULAM ............... REVISION PETITIONER --------------------------------------- STATE OF KERALA, REPRESENTED BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI. MOHAMMED RAFEEQ RESPONDENT(S): APPELLANT/ASSESSEE --------------------------------- M/S.KURLON LTD., MANOHAR BUILDING, M.G.ROAD, ERNAKULAM. SRI.JOSEPH JERARD SAMSON RODREGOUS THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 30/08/2010 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR, & K. SURENDRA MOHAN, JJ. -------------------------------------------- S.T. Rev. No. 278 of 2009 -------------------------------------------- Dated this the 30th day of August, 2010 JUDGMENT Ramachandran Nair, J. Following Full Bench judgment of this Court in STATE OF KERALA V. WESTERN INDIA COSMETICS AND HEALTH PRODUCTS LTD., (2010) 1 K.L.T. 786 (FB), we allow the revision filed by the State by reversing the order of the Tribunal and by restoring the order of the first appellate authority with regard to levy of interest under Section 23(3A) of the KGST Act. However, if respondent is eligible for Amnesty benefit, they are free to apply for the same. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk 2