ILAHIA TRUST, vs. THE COMMISSONER OF INCOME TAX,

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. THURSDAY, THE 23RD DAY OF DECEMBER 2021 / 2ND POUSHA, 1943 ST.REV. NO. 8 OF 2019 AGAINST THE ORDER IN TA NO.314/2008 OF KERALA AGRICULTURE INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM PETITIONER: K.M.SAINABA V.U.S.TIMBERS, PERUMATTOM, MOOVATTUPUZHA BY ADVS. P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT: STATE OF KERALA REPRESENTED BY DEPUTY COMMISSIONER(LAW), COMMERCIAL TAX, ERNAKULAM-682 015. BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 23.12.2021, ALONG WITH ST.Rev..9/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ST(RV)No.8 of 2019 & con.cases 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. THURSDAY, THE 23RD DAY OF DECEMBER 2021 / 2ND POUSHA, 1943 ST.REV. NO. 9 OF 2019 AGAINST THE ORDER IN TA NO.314/2009 OF KERALA AGRICULTURE INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM PETITIONER: SMT.K.M.SAINABA V.U.S TIMBERS, PERUMATTOM, MOOVATTUPUZHA. BY ADVS. PREMJIT NAGENDRAN SRI.P.RAGHUNATH RESPONDENT: STATE OF KERALA REPRESENTED BY DEPUTY COMMISSIONER(LAW), COMMERCIAL TAX, ERNAKULAM-682 015. BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 23.12.2021, ALONG WITH ST.Rev..8/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ST(RV)No.8 of 2019 & con.cases 3 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. THURSDAY, THE 23RD DAY OF DECEMBER 2021 / 2ND POUSHA, 1943 ST.REV. NO. 18 OF 2019 AGAINST THE ORDER IN TA 311/2009 OF KERALA AGRICULTURE INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM PETITIONER: V.U.SIDHIQUE PROPRIETOR, V.S.EXPORT AND IMPORT, PERUMATTAM, PUTHUPPADY P.O., MUVATTUPUZHA. BY ADVS. SRI.P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT: STATE OF KERALA REPRESENTED BY DEPUTY COMMISSIONER(LAW), COMMERCIAL TAX, ERNAKULAM-682 015. BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 23.12.2021, ALONG WITH ST.Rev..8/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ST(RV)No.8 of 2019 & con.cases 4 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. THURSDAY, THE 23RD DAY OF DECEMBER 2021 / 2ND POUSHA, 1943 ST.REV. NO. 19 OF 2019 AGAINST THE ORDER IN TA NO.203/2010 OF KERALA AGRICULTURE INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM PETITIONER: V.U.SIDIQUE PROPRIETOR V.S. EXPORT AND IMPORT PERUMATTAM, MUVATTUPUZHA. BY ADVS. P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT: STATE OF KERALA REPRESENTED BY DEPUTY COMMISSIONER(LAW), COMMERCIAL TAX, ERNAKULAM-682 015. BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 23.12.2021, ALONG WITH ST.Rev..8/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ST(RV)No.8 of 2019 & con.cases 5 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. THURSDAY, THE 23RD DAY OF DECEMBER 2021 / 2ND POUSHA, 1943 ST.REV. NO. 12 OF 2019 AGAINST THE ORDER IN TA NO.312/2009 OF KERALA AGRICULTURE INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM PETITIONER: V.U.SIDHIQUE V.S.EXPORT AND IMPORT, PERUMATTAM, MUVATTUPUZHA. BY ADVS. P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT: STATE OF KERALA REPRESENTED BY DEPUTY COMMISSIONER(LAW), COMMERCIAL TAX, ERNAKULAM-682 015. BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 23.12.2021, ALONG WITH ST.Rev..8/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ST(RV)No.8 of 2019 & con.cases 6 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. THURSDAY, THE 23RD DAY OF DECEMBER 2021 / 2ND POUSHA, 1943 ST.REV. NO. 17 OF 2019 AGAINST THE ORDER IN TA NO.312/2008 OF KERALA AGRICULTURE INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM PETITIONER: V.S.TIMBERS PRIVATE LIMITED MUVATTUPUZHA REP. BY V.U.SIDHIQUE MANAGING DIRECTOR BY ADVS. P.RAGHUNATH PREMJIT NAGENDRAN RESPONDENT: STATE OF KERALA REPRESENTED BY DEPUTY COMMISSIONER(LAW), COMMERCIAL TAX, ERNAKULAM-682 015. BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 23.12.2021, ALONG WITH ST.Rev..8/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ST(RV)No.8 of 2019 & con.cases 7 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. THURSDAY, THE 23RD DAY OF DECEMBER 2021 / 2ND POUSHA, 1943 ST.REV. NO. 11 OF 2019 AGAINST THE ORDER IN TA NO.139/2010 OF KERALA AGRICULTURE INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM PETITIONER: MS.V.S.TIMBERS (P) LTD MUVATTUPUZHA REP. BY V.U.SIDHIQUE MANAGING DIRECTOR. BY ADVS. P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT: STATE OF KERALA REPRESENTED BY DEPUTY COMMISSIONER(LAW), COMMERCIAL TAX, ERNAKULAM-682 015. BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 23.12.2021, ALONG WITH ST.Rev..8/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ST(RV)No.8 of 2019 & con.cases 8 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. THURSDAY, THE 23RD DAY OF DECEMBER 2021 / 2ND POUSHA, 1943 ST.REV. NO. 16 OF 2019 AGAINST THE ORDER IN TA NO.66/2009 OF KERALA AGRICULTURE INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM PETITIONER: M/S.V.S TIMBERS (P) LTD MUVATTUPUZHA REP. BY V.U.SIDHIQUE MANAGING DIRECTOR BY ADVS. P.RAGHUNATHAN SRI.PREMJIT NAGENDRAN RESPONDENT: STATE OF KERALA REPRESENTED BY DEPUTY COMMISSIONER(LAW), COMMERCIAL TAX, ERNAKULAM-682 015. BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 23.12.2021, ALONG WITH ST.Rev..8/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ST(RV)No.8 of 2019 & con.cases 9 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR.JUSTICE MOHAMMED NIAS C.P. THURSDAY, THE 23RD DAY OF DECEMBER 2021 / 2ND POUSHA, 1943 ST.REV. NO. 15 OF 2019 AGAINST THE ORDER IN TA NO. 69/2014 OF KERALA AGRICULTURE INCOME TAX & SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM PETITIONER: M/S. V.S.TIMBERS (P) LTD MUVATTUPUZHA, REP. BY V.U.SIDHIQUE MANAGING DIRECTOR BY ADVS. P.RAGHUNATH SRI.PREMJIT NAGENDRAN RESPONDENT: STATE OF KERALA REPRESENTED BY DEPUTY COMMISSIONER(LAW), COMMERCIAL TAX, ERNAKULAM-682 015. BY SR. GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN THIS SALES TAX REVISION HAVING COME UP FOR ADMISSION ON 23.12.2021, ALONG WITH ST.Rev..8/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

ST(RV)No.8 of 2019 & con.cases 10 JUDGMENT [ST.Rev. Nos.8/2019, 9/2019, 18/2019, 19/2019, 12/2019, 17/2019, 11/2019, 16/2019, 15/2019] A.K.Jayasankaran Nambiar.J. The learned counsel for the petitioner seeks permission to withdraw these Sale Tax Revision cases. Permission is granted. Accordingly, these Sale Tax Revision cases are dismissed as withdrawn. Sd/- A.K.JAYASANKARAN NAMBIAR

JUDGE Sd/-

MOHAMMED NIAS C.P

JUDGE dlk/23/12/