EAST COAST AUDIO ENTERTAINMENTS Vs. STATE OF KERALA

JUDGEMENT

(1.) LEARNED counsel appearing for the petitioners in these revision petitions submitted that these revisions can be disposed of in the light of the judgment in S.T.R.No.398 of 2005. Heard learned Government Pleader for the revenue also. We are of the view that the issue raised in these revisions is identical. In the circumstances, we are inclined to dispose of these revisions in the light of the judgment of this Court in S.T.R.No.398 of 2005 remitting the matter back to the assessing authority for fresh consideration in accordance with law. The orders passed by the Tribunal as well as the appellate authority are set aside. All pending interlocutory applications would stand dismissed.