IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 21ST DECEMBER 2010 / 30TH AGRAHAYANA 1932 WP(C).No. 4944 of 2007(L) ------------------------- PETITIONER(S): --------------- M/S.LG LUBRICANT CORPORATION, BUILDING NO.3/378-C PULIMOOTTIL PEEDIKAYIL, CHEMBUMUKKU, THRIKKAKARA, ERNAKULAM-21, FACTORY AT PLOT NO.57/23, 24 DINNEPALYA, BANNERGHATTA ROAD, BANGALOORE-83, REPRESENTED BY IT'S SALES MANAGER MR.ANNOP RAJ. BY ADV. SMT.K.LATHA RESPONDENT(S): --------------- 1. STATE OF KERALA REPRESENTED BY CHIEF SECRETARY TO THE GOVERNMENT OF KERALA, SECRETARIAT, TRIVANDRUM. 2. COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. COMMERCIAL TAX OFFICER, IIND CIRCLE, KALAMASSERY. 4. INSPECTING ASST. COMMISSIONER, COMMERCIAL TAX CHECK POST, WALAYAR. GOVT. PLEADER SHRI.V.K.SHAMSUDDIN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.SIRI JAGAN, J. ================== W.P.(C).No.4944 of 2007 ================== Dated this the 21st day of December, 2010 J U D G M E N T The petitioner and the counsel are absent. The learned Government Pleader submits that the issue involved in this writ petition is covered against the petitioner by the decision in S.P.L. Ltd. v. Commercial Tax Inspector [(2009) 17 KTR 586 (KER)]. Accordingly, this writ petition is dismissed. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge