IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR FRIDAY, THE 30TH MARCH 2007 / 9TH CHAITHRA 1929 WP(C).No. 11066 of 2007(P) -------------------------------------- PETITIONER: ----------------- M/S.JANAK HEALTH CARE PVT. LTD., A-1/3. G.I.D.C. INDUSTRIAL ESTATE, UMBERGAON, GUJARAT 396 171, REPRESENTED BY ITS ACCOUNTS OFFICER, SRI.VINOD KUMAR.K. BY ADV. SRI.A.KUMAR RESPONDENTS: ---------------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, BANGRA, MANJESWAR. 2. LOURDES HOSPITAL, ERNAKULAM, KOCH- 682 012, REPRESENTED BY ITS EXECUTIVE DIRECTOR. BY SR. GOVERNMENT PLEADER SRI. MUHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30/03/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.BALAKRISHNAN NAIR,J. ------------------------------------------ WP(C)NO.11066 OF 2007-P ------------------------------------------ Judgment The learned counsel for the petitioner submitted that the 1st respondent has agreed to release the goods covered by Ext.P2 as wheel chair for invalids is not a taxable item under the KVAT Act. In view of the said submission, the Writ Petition is closed. 30.03.2007 K.BALAKRISHNAN NAIR,JUDGE sta 2