IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN WEDNESDAY, THE 2ND DECEMBER 2009 / 11TH AGRAHAYANA 1931 OP.No. 18957 of 2000(F) ----------------------- PETITIONER(S): --------------- A.SHAGUFA BAIL, PROPRIETOR, GOSH INDUSTRIES, THATTAMALA, KOLLAM. BY ADV. SRI.K.SUBASH CHANDRA BOSE RESPONDENT(S): --------------- 1. STATE OF KERALA, REP. BY THE PRINCIPAL SECRETARY, DEPT. OF TAXES, THIRUVANANTHAPURAM. 2. THE SALE TAX OFFICER, IIND CIRCLE, KOLLAM. GOVERNMENT PLEADER SRHI.PRADEEP. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 2.12.2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.SIRI JAGAN, J. ================== O.P.No. 18957 of 2000 ================== Dated this the 2nd day of December, 2009 J U D G M E N T The petitioner in this original petition is a manufacturer of hand made soap. She is aggrieved by the demand for entry tax under the Kerala Tax on Entry of Goods into Local Areas Act, 1994 in respect of raw materials imported by her from outside the State for manufacture of soap. She challenges the constitutional validity of Section 3 of the said Act and the assessment of entry tax under the Act. This Court in Thressiamma L.Chirayil v. State of Kerala [2007 (1) KLT 303] has held that this Act itself is unconstitutional and invalid. That being so, no assessment and demand can be made on the petitioner under the Act. It is declared so and the original petition is disposed of accordingly. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge S.SIRI JAGAN, J. ================== O.P.No. 18957 of 2000-F ================== J U D G M E N T 2nd December, 2009