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. 5157 of 2007(L) ------------------------- PETITIONER(S): --------------- M/S.J.J. MARBLES & GRANITES, NEAR NIRMALA H.S.S., MUVATTUPUZHA, ERNAKULAM DISTRIC, REPRESENTED BY ITS MANAGING PARTNER JOSE. P. JOSE. BY ADV. SRI.V.P.SUKUMAR SRI.BEJOY CHERIYAN SRI.JAIRAM.V.MENON SRI.KURYAN THOMAS RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX INSPECTOR, COMEMRCIAL TAX CHECK POST, WALAYAR, PALAKKAD DISTRICT. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 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.5157 of 2007 ================== Dated this the 21st day of December, 2010 J U D G M E N T 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