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 TUESDAY, THE 9TH JUNE 2009 / 19TH JYAISHTA 1931 ST.Rev..No. 326 of 2008() ------------------------- TA.258/2007 of COMMR.KERALA AGR.IT & STAT,TVM. .................... REVISION PETITIONER/RESPONDENT/REVENUE ---------------------------------------------------------- STATE OF KERALA REP.BY JOINT COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ RESPONDENT(S): APPELLANT/ASSESSEE --------------------------------- SMT.K.A.INDIRA,REVEENDRA GAS AGENCY, SOORANAD NORTH. ADV. SRI.ARIKKAT VIJAYAN MENON FOR R1 SRI.HARISANKAR V. MENON FOR R1 SMT.MEERA V.MENON FOR R1 SRI.MAHESH V.MENON FOR R1 THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 09/06/2009, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... S.T. Rev. No.326 of 2008 .................................................................... Dated this the 9th day of June, 2009. ORDER Ramachandran Nair, J. Heard Government Pleader appearing for the petitioner and counsel appearing for the respondent. Even though there was short- collection of sales tax, assessee had collected additional sales tax also from the purchasers. The Tribunal allowed adjustment of additional sales tax collected towards sales tax liability payable by the assessee. It is against this order revision is filed by the State contending that additional sales tax collected should be forfeited as it was not payable during the year and besides this, assessee should be compelled to pay shortage in tax payable. We do not think there is any justification to uphold the claim of the department because both sales tax and additional sales tax are collected from the purchaser and additional sales tax was held to be rate of sales tax by the Supreme Court in the 2 decision relied on by the Tribunal. We, therefore, dismiss the revision case filed by the State. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms