Kerala High Court
Ajantha Colour Lab vs State Of Kerala Rep. By Deputy on 14 August, 2007
Author: K.T. Sankaran
Bench: H.L.Dattu, K.T.Sankaran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
ST Rev No. 310 of 2003()
1. AJANTHA COLOUR LAB,
... Petitioner
Vs
1. STATE OF KERALA REP. BY DEPUTY
... Respondent
For Petitioner :SRI.K.I.MAYANKUTTY MATHER
For Respondent : No Appearance
The Hon'ble the Chief Justice MR.H.L.DATTU
The Hon'ble MR. Justice K.T.SANKARAN
Dated :14/08/2007
O R D E R
H.L. DATTU, C.J. & K.T. SANKARAN, J.
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SALES TAX REVISION No. 310 OF 2003
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Dated this the 14th August , 2007
O R D E R
H.L. Dattu, C.J.:
This revision petition is filed questioning the legality or otherwise of the orders passed by the Sales Tax Appellate Tribunal in T.A.No. 298 of 1995 dated 25.09.2002. The assessment year in question is 1993-94.
2. The questions of law framed in this revision for our consideration and decision are identical to that of the questions of law raised in Sales Tax Revision No.287 of 2003, which is disposed of by us today. Since the questions of law raised are identical to that of the questions of law raised in Sales Tax Revision No 287 of 2003, this Revision is also disposed of in terms of the order passed by us in Sales Tax Revision No.287 of 2007.
3. Accordingly, the questions of law framed by the assessee is answered against the assessee and in favour of the Revenue. Therefore, the Revision case requires to be rejected and it is rejected. In the facts and circumstances of the case, the parties are directed to bear their own costs.
Ordered accordingly .
H.L. DATTU, CHIEF JUSTICE.
K.T. SANKARAN, JUDGE.
lk H.L. DATTU, C.J.& K.T. SANKARAN, J.
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S.T.REV. No. 310 OF 2003 ....................................................... Dated this the 14th August, 2007 O R D E R