Judgment · High Court · 2006
Judgment
THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THE HONOURABLE MR. JUSTICE K.M.JOSEPH & WEDNESDAY, THE 13TH SEPTEMBER 2006 / 22ND BHADRA 1928 ST.Rev..No. 476 of 2004() ------------------------------- TA.384/2002 of S.T.A.TRIBUNAL,ADDL.BENCH,PALAKKAD DT.3.2.2003 .................... REVISION PETITIONER/RESPONDENT/REVENUE: -------------------------------------------------------- STATE OF KERALA, REP. BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI.GEORGEKUTTY MATHEW RESPONDENTS: APPELLANT/ASSESSEE: -------------------------------- M/S.POLAKULATH TOURIST HOME, KODUNGALLUR. BY ADV. SMT.S.K.DEVI SRI.M.RAJ MOHAN SRI.SANTHOSH P.ABRAHAM SRI.FRANKUR D.JAYAN SMT.DEEPSUR D.JAYAN SRI.K.P.PRADEEP (PAYYANNUR) SRI.SHANMUGHAM D. JAYAN SMT.P.K.MAYA DEVI SRI.SAJU SADANANDAN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 13/09/2006, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.M.JOSEPH, JJ. ..................................................................... S.T.R.V. No.476 of 2004 ..................................................................... Dated this the 13th day of September, 2006. Ramachandran Nair, J. JUDGMENT Since we have already held in petitioner's own case in S.T.R.V. No.403/2004 dated 22.8.2006 that in the absence of evidence to establish that what is purchased is live chicken and not dressed meat, assessment is not possible under Section 5A on the purchase turnover of chicken, we dismiss this revision case also following the said judgment. C.N.RAMACHANDRAN NAIR Judge K.M.JOSEPH Judge 2 C.N.RAMACHANDRAN NAIR & K.M.JOSEH, JJ. ----------------------------------------- T.R.C. No. of 200 ------------------------------- JUDGMENT Dated
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