IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 27TH JUNE 2008 / 6TH ASHADHA 1930 WP(C).No. 1376 of 2007(L) ------------------------- PETITIONER: -------------- KANICHAI HOTELS PVT. LTD., REPRESENTED BY THE DIRECTOR, REJI K.VARGHESE, HOTEL LUCIA BUILDING, EAST FORT,THIRUVANANTHAPURAM BY ADV. SRI.P.GOPALAKRISHNAN NAIR RESPONDENTS: ----------------- 1. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 2. SALES TAX INSPECTOR, SALES TAX CHECK POST, AMARAVILA,THIRUVANANTHAPURAM BY GOVT.PLEADER SRI.MOHAMMED ANZAR K.J. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS:- Ext.P1: COPY OF THE NOTICE NO.E.T.761/06-07 DTD. 8.6.2006 ISSUED BY THE 2ND RESPONDENT. Ext.P2: COPY OF THE REPRESENTATION NO.LUC/M-050/ 2006-07 FILED BEFORE THE SECOND RESPONDENT DTD.8.6.2006. Ext.P3: COPY OF THE RECEIPT NO.87819 FOR PAYMENT OF MONEY DTD.9.6.2006. Ext.P4: COPY OF THE REPRESENTATION NO.LUC/M-060/ 2006-07 FILED BEFORE THE 2ND RESPONDENT DTD.23.6.2006. RESPONDENTS' EXHIBITS: NIL. ( TRUE COPY ) PS TO JUDGE. kvs/- KURIAN JOSEPH, J. ----------------------------------------- W.P(C) No.1376 of 2007 ----------------------------------------- Dated this the 27th day of June, 2008 JUDGMENT The challenge is on Ext.P1 in the matter of entry tax. There is also a prayer for refund of the amount. According to the petitioner no entry tax can be imposed on a fridge that is imported from China for petitioner's own use. It is seen that the issue is covered by the Bench decision of this court dated 18-12- 2006 in O.P.No.1788/1996. For parity of reasons this writ petition is allowed with a direction to refund the amount within a period of three months from the date of receipt of a copy of the judgment. However, it is made clear that the parties will be bound by the decision in the case now pending before the Supreme Court against the decision referred to above. (KURIAN JOSEPH, JUDGE) ahg. KURIAN JOSEPH, J. ----------------------------------- W.P(C).No.1376 of 2007 ----------------------------------- JUDGMENT 27th June, 2008