IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 3RD APRIL 2008 / 14TH CHAITHRA 1930 WP(C).No. 9931 of 2008(G) ------------------------- PETITIONER: ------------ K.K. AGENCIES, CHALIKKAVATTOM VENNALA P.O., ERNAKULAM, REPRESENTED BY PROPRIETOR P.A.BASHEER. BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENTS: ------------- 1. COMMERCIAL TAX OFFICER (AA) O/O THE DEPUTY COMMISSIONER (AA) COMMERCIAL TAXES, ERNAKULAM, PIN-682 025. 2. DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES, ERNAKULAM, PIN:682 015 3. INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, ERNAKULAM AT KAKKANAD KOCHI-682 031 4. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. SRI. E.P. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 9931 OF 2008 -------------------------------------------- Dated this the 3rd day of April, 2008 JUDGMENT This Court in the batch of cases in WPC 8742, 9777, & 9806/2008 and connected cases held that Ext.P9 circular issued by the Commissioner is valid and it should apply for subsequent periods also. In the circumstances, this WPC is also disposed of directing the third respondent to grant full input credit , if the petitioner produces certificate from the supplier stating that supplier has not claimed any deduction in turnover on credit note issued to the petitioner with supplier's registration number for the third respondent to verify if required. Revised orders should be issued within three weeks from today. Petitioner will produce a copy of this judgment and documents before the third respondent for compliance. Once revised orders are issued, it is open to the petitioner to withdraw the appeal or pursue the appeal in respect of other matters. There will be stay against recovery of tax for three weeks from now, and thereafter recovery will be limited 2 to 50% of the tax still remaining outstanding after revised orders are issued by the third respondent and that will continue till disposal of the appeal. (C.N. RAMACHANDRAN NAIR) Judge kk 3