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A.P.STEEL RE-ROLLING MILLS LTD. v. STATE OF KERALA - ST Rev No. 177 of 2003  RD-KL 17440 (18 September 2007)
IN THE HIGH COURT OF KERALA AT ERNAKULAMST Rev No. 177 of 2003()
1. A.P.STEEL RE-ROLLING MILLS LTD.,
1. STATE OF KERALA.
For Petitioner :SRI.N.MURALEEDHARAN NAIR
For Respondent :GOVERNMENT PLEADER
The Hon'ble the Chief Justice MR.H.L.DATTU The Hon'ble MR. Justice K.T.SANKARAN
O R D E R
H.L.Dattu,C.J. & K.T.Sankaran,J.S.T.Rev.Nos.177 of 2003 & 189 of 2003
Dated, this the 18th day of September, 2007
K.T.Sankaran,J.It is submitted by the counsel appearing for either party that the issue involved in these Sales Tax Revisions is covered by the decision of the Supreme Court in Peekay Re-rolling Mills (P) Ltd. v. Assistant Commissioner and another [(2007) 6 VST 541] in favour of the assessee. (2) In view of the law declared by the apex Court in the aforesaid decision, the questions of law framed in these Sales Tax Revisions are answered in favour of the assessee and against the Revenue. Ordered accordingly. H.L.Dattu Chief Justice K.T.Sankaran Judge vku/-
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