IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN WEDNESDAY, THE 20TH DECEMBER 2006 / 29TH AGRAHAYANA 1928 WP(C).No. 13481 of 2006(E) -------------------------- PETITIONER: --------------- M/S.WIMROCK GRANITE (PVT) LTD., POST BOX NO.5, THEKKUMMALA, VADASSERIKKARA, PATHANAMTHITTA DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, RAJU K.THOMAS, KADAYATHUMARUTHIVELIL, THADIYOOR P.O. BY ADV. SRI.P.HARIDAS RESPONDENTS: ----------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, DEPARTMENT OF TAXES, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER, RANNY. 3. THE SALE TAX OFFICER, WALAYAR. BY GOVERNMENT PLEADER SRI.JULIAN XAVIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20/12/2006, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO. 13481/2006 APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1: TRUE COPY OF THE CERTIFICATE NO.CIN 32641250309 DATED 17.5.2006 ISSUED BY AGRL. INCOME TAX AND COMMERCIAL TAX OFFICER, RANNY. EXHIBIT P2: TRUE COPY OF THE INVOICE NO.WGPL/PIV/PC200 DATED 9.5.2006. EXHIBIT P3: TRUE COPY OF THE INTERIM ORDER DATED 16TH MAY 2006 IN WP(C) NO.12671/2006. //TRUE COPY// P.A. TO JUDGE P.R.RAMAN, J. ``````````````````````````` W.P.(C) NO. 13481 OF 2006 ``````````````````````````` Dated this the 20th day of December, 2006 J U D G M E N T In the light of the decision of the Division Bench in Thressiama v. State of Kerala & Another (O.P. No.434/1996) and connected cases, it has to be held that levy of Entry Tax is illegal and unconstitutional. In view of the above decision, this writ petition is allowed declaring that the petitioner is not liable for payment of Entry Tax. The writ petition is allowed as above. P.R.RAMAN, JUDGE Rp