IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON SATURDAY, THE 23RD MAY 2009 / 2ND JYAISHTA 1931 WP(C).No. 18549 of 2004(G) -------------------------- PETITIONER(S): --------------- M/S. PANDYAN BUILDERS, XIV/2075, VIJAY VIHAR, CHULLCKAL, KOCHI 682005, REPRESENTED BY ITS PARTNER, T.A.JOSE. BY ADV. DR.K.B.MUHAMED KUTTY, SENIOR ADVOCATE SRI.K.M.FIROZ RESPONDENT(S): --------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNEMNT, TAXES (B) DEPARTMENT, GOVT.OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE KERALA STATE CO-OPERATIVE FEDERATION FOR FISHERIES DEVELOPMENT LTD., (MATSYAFED) MATSYA BHAVAN, THIRUVANANTHAPURAM. 3. THE ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, MATTANCHERRY. BY GOVERNMENT PLEADER Mr.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23/05/2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMACHANDRA MENON, J. ----------------------------------------------- WP(C) NO. 18549 OF 2004 ----------------------------------- Dated this the 23rd day of May, 2009 JUDGMENT The challenge involved in this petition is against the notification No.1090/99 under the Kerala General Sales Tax Act. However by virtue of the change in the provision of law, particularly after the commencement of KGST Act, 2005, the issue is no more germane and not required to be considered for the time being. In the said circumstances, the matter does not call for any interference and it is closed accordingly. (P.R.RAMACHANDRA MENON, JUDGE) dnc