IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR TUESDAY, THE 30TH JANUARY 2007 / 10TH MAGHA 1928 OP.No. 3583 of 1997(G) ---------------------------- PETITIONERS: ------------------ 1. ALL KERALA FEDERATION OF PETROLEUM TRADERS, (AFFILIATED TO FEDERATION OF ALL INDIA PETROLEUM TRADERS) 41/2880, MARUTI BUILDING, 1ST FLOOR WITH OFFICE AT PROVIDENCE ROAD, ERNAKULAM , COCHIN - 18, REP.BY PRESIDENT DAVID T.MOOKKEN, MOOKKEN DEVASSY OUSEPH & CO., KOCHI- 682 002. 2. ANTONY VARGHESE, KOLUTHARA SALES & SERVICES, KALOOR, COCHIN 17. 3. T.V.SUBHASH, M.S.QUALITY AUTO SERVICE, HPC DEALERS, VYTTILA, ERNAKULAM, COCHIN 682 019. BY ADV. SRI.M.PATHROSE MATHAI RESPONDENTS: --------------------- 1. STATE OF KERALA, REP.BY THE CHIEF SECRETARY TO THE GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, TRIVANDRUM. 2. THE SECRETARY (TAXES), GOVERNMENT OF KERALA, SECRETARIAT, TRIVANDRUM. BY GOVERNMENT PLEADER SRI.SOJAN JAMES THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 30/01/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON CMP. 6583/1997 IN OP. NO.3583/1997 DISMISSED 30.01.2007 SD/- K.BALAKRISHNAN NAIR, JUDGE APPENDIX PETITIONER'S EXHIBITS EXT.P1:- COPY OF THE 1ST PETITIONER'S REPRESENTATION TO THE HONOURABLE MINISTER FOR FINANCE, GOVERNMENT OF KERALA. EXT.P2:- COPY OF THE 1ST RESPONDENT'S ORDER NO.15727/B1/96//TD DT.21.11.96 REJECTING THE ABOVE REPRESENTATION. EXT.P3:- COPY OF THE STATEMENT COMPILED BY THE 1ST PETITIONER, SHOWING COMMISSION RECEIVED BY DEALER , ITS TRUE EFFECT ETC. /TRUE COPY/ P.A. TO JUDGE tss K.BALAKRISHNAN NAIR,J. ------------------------------------------ OP NO.3583 OF 1997-B ------------------------------------------ Judgment The point raised by the petitioners is covered in their favour by the decision of this Court in Epias and Company v. Sales Tax Officer (2004) 135 STC 241). Accordingly, the OP is disposed of declaring that the said decision will govern this case also. 30.01.2007 K.BALAKRISHNAN NAIR,JUDGE sta 2