O R D E R

Vinod Chandran, J.

The issue raised in all these Revisions by the assessee is as to the rate of tax on margarine. Margarine, according to the assessee, is an edible oil. However, the same was separately classified under SRO 82/06 at various rates for the subject years at higher percentage than that of edible oil. As of now, the Honourable Supreme Court in SLP No.29223/2014 dated 30.9.2016 has approved the decision of this Court in(2015) 77 VST1 [ Soudamini Sivadas v. State of Kerala ]. In such circumstances, these revision petitions are to be rejected answering the questions of law in favour of the Revenue and against the assessee. We do so.

Parties are left to suffer their respective costs.

Sd/-

K.VINOD CHANDRAN

JUDGE

Sd/-

ASHOK MENON

JUDGE

APPENDIX OF OT.Rev 92/2013 ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER PASSED BY ASSISTANT COMMISSIONER (ASSESSMENT-II), O/O THE ASSISTANT COMMISSIONER, COMMERCIAL TAXES, SPECIAL CIRCLE-I, PERUMANOOR, ERNAKULAM, DATED

30.11.2010 FOR THE YEAR 2005-06.

ANNEXURE B TRUE COPY OF THE COMMON APPELLATE ORDER PASSED BY DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM, FOR THE YEARS 2005-06 TO 2008-09 DATED

28.07.2012.

ANNEXURE C TRUE COPY OF THE