IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 29TH MAY 2008 / 8TH JYAISHTA 1930 WP(C).No. 34685 of 2004(D) -------------------------- PETITIONER: ------------ M/S.HITEC CERAMICS, I.D.PLOT NO.60, PERINGANDOOR P.O., THRISSUR 680 561, REPRESENTED BY ITS PROPRIETOR, FRANCIS V.ALUKKA. BY ADV. SRI.A.KUMAR RESPONDENTS: ------------- 1. THE STATE OF KERALA, REP. BY THE SECRETARY TO MIN. OF FINANCE, GOVT.SECRETARIAT, TRIVANDRUM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. THE SALES TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, THRISSUR. 4. M/S.BHARAT PETROLEUMM CORPORATION LTD. COCHIN TERRITORY OFFICE (I & C) KOCHI REFINERIES LTD. COMPLEX, P.B.NO.4, AMBALAMUGHAL. R1 TO R3 BY G.P. SRI.TEKCHAND BY ADV. SRI.N.N.SUGUNAPALAN, SC, BPC FOR R4 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 29/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF REGISTRATION CERTIFICATE (CST) ISSUED TO THE PETITIONER DT.11.2.2004. P2: TRUE COPY OF SSI REGISTRATION GRANTED TO THE PETITIONER DT.4.12.1998. P3: TRUE COPY OF REPRESENTATION OF THE PETITIONER TO R2 DT.29.3.2004. P4: TRUE OCPY OF REPLY ISSUED BY R2 DT.16.9.04. RESPONDENT'S EXHIBITS: R4(a): TRUE COPY OF LETTER DT.1.6.05 ISSUED BY PETITIONER TO R4. R4(b): TRUE COPY OF LETTER DT.28.9.05 ISSUED BY R4 TO THE PETITIONER. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.34685 of 2004 .................................................................... Dated this the 29th day of May, 2008. JUDGMENT The W.P. is filed for direction to the third respondent to permit the petitioner to issue Form 18 to avail concessional rate for purchase of furnace oil for use in manufacture of ceramic tiles. Form 18 prescribed under Section 5(3) of the KGST Act is only for purchase of raw material, packing material etc., and not for fuel. Individual concession cannot be granted to the petitioner in deviation of the statutory provisions. The W.P. therefore fails and is dismissed. C.N.RAMACHANDRAN NAIR Judge pms