ALAGENDRAN EXPORTS PVT LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) Leave granted.

(2.) This Civil Appeal is directed against the judgment and order dated 29th August, 2006 passed by the Kerala High Court in S.T.Rev. No. 104/2004. By the impugned order, the Revision filed by the appellant herein stood dismissed on the ground that the issue is covered by the decision of this Court in the case of State of Karnataka v. B.M. Ashraf & Co., 1997 107 STC 571.

(3.) The appellant is a private limited Company incorporated under the Companies Act, engaged in the business of export of cashew kernels. It has purchasing depots in the State of Kerala for the purchase of cashew kernels for exports.