IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 2ND AUGUST 2011 / 11TH SRAVANA 1933 WP(C).No. 4978 of 2007(P) --------------------------------------- PETITIONER(S): ----------------------- TEBMA SHIPYARDS LTD., DOCK HOUSE BUILDING, COCHIN SHIPYARD PREMISES, KOCHI, REPRESENTED BY ITS SENIOR MANAGER (ADMINISTRATION), K.RAMANATHAN. BY ADV. SRI.R.MURALIDHARAN (AROOR) RESPONDENT(S): ------------------------- 1. ASSISTANT COMMISSIONER, KVAT, SPECIAL CIRCLE-II, COMMERCIAL TAXES, ERNAKULAM. 2. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. 3. COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDINGS, TRIVANDRUM. 4. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI.BIJOY CHANDRAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: tss W.P.(C) NO.4978/2007 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE LETTER RECEIVED FROM THE IST RESPONDENT INTIMATING THE REGISTRATION NUMBERS DTD. 19.5.2006. P2:- COPY OF THE DEMAND NOTICE ISSUED BY THE 2ND RESPONDENT DTD. 11.2.07. P3:- COPY OF THE CIRCULAR NO.50/06 ISSUED BY THE 3RD RESPONDENT DTD. 18.12.2006 . RESPONDENT'S EXHIBITS NIL:- TRUE COPY P.A. TO JUDGE tss S. SIRI JAGAN, J. ------------------------------------------- W.P.(C) No.4978 OF 2007 ---------------------------------------------- Dated this the 2nd day of August, 2011 JUDGMENT This writ petition is filed by the petitioner, an assessee under the Kerala Value Added Tax Act, challenging Ext.P3 circular dated 18.12.2006. It is admitted by both sides that the issue is covered against the petitioner in the decision of SPL Limited v. Commercial Tax Inspector [2009(17) KTR 586]. Accordingly, following that judgment, this writ petition is dismissed. S. SIRI JAGAN, JUDGE acd