IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 17TH JUNE 2009 / 27TH JYAISHTA 1931 WP(C).No. 10606 of 2007(K) --------------------------------------- PETITIONER: ------------------- M/S. NECTOR LAB ASSOCIATES,KALPETTA, REP.BY MANAGING PARTNER, A.P.ASHA. BY ADV. MR.P.V.JYOTHI PRASAD. RESPONDENT: ---------------------- 1. DEPUTY COMMISSIONER,COMMERCIAL TAXES, KOZHIKODE. 2. SALES TAX OFFICER,KALPETTA. 3. INSPECTING ASSISTANT COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, KALPETTA. R1 TO R3 BY GOVT. PLEADER (TAXES) MR. K.P. PRADEEP. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17/06/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.10606/2007-K: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE ASSESSMENT ORDER ISSUED BY THE R.2. DTD. 08/11/06 FOR THE YEAR 2002-2003. EXT.P.2: COPY OF THE ASSESSMENT ORDER ISSUED BY THE R.2. DTD. 21/11/06. EXT.P.3: COPY OF THE APPEAL FILED BEFORE THE R.1. DTD. 05/03/2007. EXT.P.4: COPY OF THE APPEAL FILED BEFORE THE R.1. DTD. 05/03/2007. EXT.P.5: COPY OF THE STAY PETITION FILED BY THE PETITIONER DTD. 05/03/2007. EXT.P.6: COPY OF THE STAY PETITION FILED BY THE PETITIONER DTD. 05/03/2007. EXT.P.7: COPY OF THE REVENUE NOTICE ISSUED BY THE R.3. DTD. 28/02/2007. RESPONDENTS' EXHIBITS: NIL. //TRUE COPY// P.S. TO JUDGE. Prv. S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W. P (C) No. 10606 of 2007 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 17th June, 2009. J U D G M E N T The petitioner is a dealer in cattle food supplement and medicines for cattles. According to the petitioner, for cattle food as well as cattle food supplement, tax payable is at the rate of 4%. However, the 2nd respondent assessed cattle food supplement at 8% and also charged interest, overlooking various decisions in favour of the petitioner. The petitioner therefore filed Exts. P3 and P4 appeals against Exts. P1 and P2 for the assessment years 2002-03 and 2003- 04 along with Exts. P5 and P6. However, no stay has been granted and by Ext. P7, revenue recovery proceedings have been initiated. According to the petitioner, the issue is squarely covered in favour of the petitioner by a Division Bench of this Court in Sales Tax Revision Nos. 200 & 213 of 2007. The petitioner therefore seeks the following reliefs: “(i) to call for the records leading up to Ext. P1 and P2 and quash the same by issuance of a writ of certiorari or any other appropriate writ or direction; (ii) to issue a writ of mandamus directing the 1st respondent to pas orders on Ext. P3 to P6 and till such time all coercive steps to recover the amount shown in Ext. P3 and P4; (iii) to issue a writ of mandamus directing the respondents to stay all further proceedings pursuant to Ext. P7.” 2. I have heard the learned Government Pleader also. 3. I have perused the judgment of the Division Bench in S.T. Revision Nos. 200 & 213 of 2007. In that , it has been held that the product manufactured by the petitioner and sold as Calcimin-D is a cattle feed supplement and is eligible for lower rate of tax under item 26 of the 1st Schedule to the Kerala General Sales-tax Act. That W.P.C. No. 10606/07 -: 2 :- being so, I am of opinion that in respect of that matter, the petitioner is entitled to a stay. In the above circumstances, I direct the Deputy Director (Appeals), Commercial Taxes, Kozhikode to consider and pass orders on Exts.P3 and P4 as expeditiously as possible. Till appeals are disposed of, all proceedings for recovery of the disputed tax including proceedings pursuant to Ext. P7 shall be kept in abeyance. The writ petition is disposed of as above. Sd/- S. Siri Jagan, Judge. Tds/