A.P.STEEL RE

High Court of Kerala

Indian Supreme Court Cases / Judgements / Legislation

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A.P.STEEL RE-ROLLING MILLS LTD. v. STATE OF KERALA - ST Rev No. 177 of 2003 [2007] RD-KL 17440 (18 September 2007)

IN THE HIGH COURT OF KERALA AT ERNAKULAM

ST Rev No. 177 of 2003()

1. A.P.STEEL RE-ROLLING MILLS LTD.,
... Petitioner

Vs

1. STATE OF KERALA.
... Respondent

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

Dated :18/09/2007

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

ORDER

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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