SPARTEK CERAMICS (INDIA) LTD. Vs. STATE OF KERALA

JUDGEMENT

(1.) AS the S.T. Revisions involve a common issue, they were taken up for disposal by this common order.

(2.) WE heard the learned counsel for the petitioner and the learned Government Pleader.

(3.) THE learned counsel for the petitioner would point out that in this case, appeals have not been 'rejected'; instead the appeals are 'dismissed' and therefore, the judgment will not apply. The argument although attractive in the first blush, on a deeper scrutiny, we would think that the use of the word 'dismissed' in place of 'rejection' cannot be understood as being sufficient to distinguish the present case from the case which was considered by the Division Bench of this Court. The use of a wrong word cannot by itself make the appeal maintainable.