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CASE NO.: Appeal (civil)  1360 of 2008

PETITIONER: M. Mohammed Yousef

RESPONDENT: State of Kerala

DATE OF JUDGMENT: 18/02/2008

BENCH: ASHOK BHAN & DALVEER BHANDARI

JUDGMENT: JUDGMENT

O R D E R

CIVIL APPEAL NO.1360 OF 2008 [Arising out of S.L.P.(C)NO.8712 of 2007] W I T H CIVIL APPEAL NO.1363 OF 2008 [Arising out of S.L.P.(C)No.8824 of 2007

       Leave granted.         The Division Bench of the High Court has dismissed the Sales Tax Revision in these  appeals relying upon a judgment of the same Court in Sales Tax Revision No.9 of 2006  against which the assessee had filed an appeal in this Court.  This Court accepted the  appeal in the case of Peekay Re-rolling Mills (P) Ltd. v. Asstt. Commissioner & Anr.  reported in 2007(4) SCC 30 and set aside the order passed in Sales Tax Revision No.9 of  2006.           In view of the fact that the judgment in Sales Tax Revision  No.9  of  2006  relying    upon  which  the  High  Court  

C.A.No.1360/08 etc. .... (Contd.) - 2 - dismissed the Sales Tax Revision out of which the present appeals arise, has been set aside  by this Court in the case of Peekay Re-rolling Mills (P) Ltd. (supra), we set aside the  impugned orders of the High Court as well and allow the appeals in the same terms.  No  costs.