JOHNY JOSEPH, M/S. J.J. ENTERPRISES versus STATE OF KERALA, REPRESENTED BY

High Court of Kerala

Indian Supreme Court Cases / Judgements / Legislation

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JOHNY JOSEPH, M/S. J.J. ENTERPRISES v. STATE OF KERALA, REPRESENTED BY - ST Rev No. 288 of 2003 [2007] RD-KL 15616 (14 August 2007)

IN THE HIGH COURT OF KERALA AT ERNAKULAM

ST Rev No. 288 of 2003()

1. JOHNY JOSEPH, M/S. J.J. ENTERPRISES,
... Petitioner

Vs

1. STATE OF KERALA, REPRESENTED BY
... Respondent

For Petitioner :SRI.RAJU JOSEPH

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.

................................................................................... SALES TAX REVISION No. 288 OF 2003 ...................................................................................

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. 554 of 2002 dated 29.04.2003. The assessment year in question is 1990-91.

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 2003.

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.

4. I.A.No. 2230 of 2003 is also disposed of. Ordered accordingly . H.L. DATTU, CHIEF JUSTICE. K.T. SANKARAN,

JUDGE.

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