IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 3RD FEBRUARY 2009 / 14TH MAGHA 1930 WP(C).No. 12227 of 2008(E) -------------------------- PETITIONER(S): --------------- M/S.GOKULAM ENTERPRISES, THURAVOOR P.O. CHERTHALA, ALLEPPEY DISTRICT, A REGISTERED PARTNERSHIP FIRM REPRESENTED BY ITS MANAGING PARTNER, SRI.K.RADHAKRISHNAN NAIR. BY ADV. MR.E.P.GOVINDAN RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX OFFICE, KUTHIATHODU, ALLEPPEY DIST. 2. STATE OF KERALA REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. BY GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 12227 OF 2008 E ```````````````````````````````````````````````````` Dated this the 3rd day of February, 2009 J U D G M E N T Petitioner challenges Exts.P1 and P1(a) notices as also Exts.P8, P8(a), P8(b) and P8(c) assessment orders. Pursuant to Exts.P1 and P1(a) notices, the assessments were re-done and Ext.P8 series are the resultant orders. The petitioner invokes Ext.P3 judgment. He also enlists the support of a judgment of a learned Single Judge of this court in O.P.No.5994/2003. 2. Per contra, learned Government Pleader relies on the judgments of this court in Abraham Vs. Commissioner of Commercial Taxes [2002 (2) KLT 121], Sajini Vs. State of Kerala [2002 (2) KLT 445] and Baby Vs. Additional Sales Tax Officer [2001 (1) KLT 944]. I follow Ext.P3 and the judgment in O.P.No.5994/2003 which relate to concessional rate granted in respect of the products of small scale industries within the State. Accordingly, I quash Ext.P8 series. Writ petition is disposed of as above. (K.M.JOSEPH, JUDGE) aks