IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 19TH MARCH 2009 / 28TH PHALGUNA 1930 WP(C).No. 23836 of 2003(K) -------------------------- PETITIONER(S): --------------- N. KRISHNAN, M/S. NAVABHARATH CASHEW TRADERS, KOLLAM. BY ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT), COMMERCIAL TAXES, DEPARTMENT, SPECIAL CIRCLE, KOLLAM. 2. THE SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, VANCHIYOOR, THIRUVANANTHAPURAM, REPRESENTED BY ITS SECRETARY. 3. THE STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC.23836/03 APPENDIX PETITIONER'S EXHIBITS: P1 COPY OF ASSESSMENT ORDER DT 22.3.02. P2 COPY OF ORDER DT 22.5.1992 OF R1. P3 COPY OF FIRST APPEAL ORDER DT 13.9.02. P4 COPY OF ORDER OF R2 DT 14.11.02. // TRUE COPY // P.A. TO JUDGE K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 23836 OF 2003 K ```````````````````````````````````````````````````` Dated this the 19th day of March, 2009 J U D G M E N T I heard learned senior counsel for the petitioner Dr.K.B.Mohammed Kutty and learned Government Pleader. Learned Government Pleader points out that the issue is covered against the petitioner as per the decision reported in M/s.Good Eats Exports Cashew, Kollam Vs. State of Kerala [2003 (11) KTR 298]. In the light of the said decision, it may not be proper on my part to consider the question. Accordingly, writ petition is dismissed. Sd/- (K.M.JOSEPH, JUDGE) aks // TRUE COPY // P.A. TO JUDGE