RAZIA GREENS Vs. STATE OF KERALA

JUDGEMENT

(1.) Heard.

(2.) These petitions under S.41 of the Kerala Sales tax Act, 1963 (in short the 'Act') are interlinked and shall be governed by this judgment.

(3.) The only ground raised in these petitions is that the Kerala Sales Tax Appellate Tribunal, Additional Bench, Kozhikode (in short the Tribunal') did not give any reason in support of its conclusions and cryptically disposed of the matter. In other words, it is stated that the order is a non speaking order. Learned counsel for the Revenue stated that no reasons were necessary because factual position justify the conclusion.