IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 22ND AUGUST 2008 / 31ST SRAVANA 1930 WP(C).No. 15378 of 2006(E) -------------------------- PETITIONER: ------------ CHEMMANUR JEWELLERS, EAST FORT, THIRUVANANTHAPURAM, REPRESENTED BY ITS PROPRIETOR, SRI.C.D.VINCENT. BY ADV. SRI.A.M.SHAFFIQUE (SR.) SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.ANIL D. NAIR RESPONDENTS: ------------- 1. ASSISTANT COMMISSIONER (ASSMT), SPECIAL CIRCLE, THIRUVANANTHAPURAM. 2. COMMISSIONER, COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT. PLEADER SRI.MOHAMMED ANSAR K.J. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 15378 of 2006(E) ------------------------- A P P E N D I X PETITIONER'S EXHIBITS : EXT.P1 : TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 1999-2000 DT. 30.1.2001. EXT.P2 : TRUE COPY OF THE ASSESSMENT ORDER FOR THE YEAR 2000-01 DT. 12.12.2001. EXT.P3 : TRUE COPY OF THE ORDER DT. 24.2.2003 FOR THE YEAR 2000-01. EXT.P4 : TRUE COPY OF THE ORDER DT. 22.1.2004 DISMISSING THE REVISION. EXT.P5 : TRUE COPY OF THE ORDER DT. 24.5.2006 PASSED BY THE SECOND RESPONDENT. KURIAN JOSEPH, J. ---------------------------------------------- W.P.(C) No.15378 of 2006 ---------------------------------------------- Dated 22nd August, 2008. J U D G M E N T The issue raised in the writ petition pertains to the question as to whether tax under Section 5A of the KGST Act is to be reckoned for the purpose of arriving at the tax payable under Section 7 of the Act. According to the petitioner, in view of the circular (No.29/1998/CT dated 23.10.1998) issued by the second respondent, Ext.P5 requires reconsideration. Though the first respondent has filed a counter affidavit, there is absolutely no mention regarding the said circular. Apparently, the matter requires reconsideration in the light of the circular. There will be a direction to the second respondent to consider the matter afresh with notice to the petitioner and pass appropriate orders taking note also of the circular referred to above and other decisions, within four months from the date of receipt of a copy of the judgment. The writ petition is disposed of as above. KURIAN JOSEPH, JUDGE. tgs KURIAN JOSEPH, J ---------------------------------------------- W.P.(C) No.15378 of 2006 ---------------------------------------------- J U D G M E N T Dated 22nd August, 2008.