IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY THURSDAY, THE 25TH NOVEMBER 2010 / 4TH AGRAHAYANA 1932 WA.No. 1916 of 2010() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.14139/2010 DATED 19/05/2010 .................... APPELLANT(S): / PETITIONER -------------- MOHAMMED IQBAL, THREE STAR SAW MILL & FURNITURE, NADAPARAMBU.P.O., CHEMBRA, PATTAMBI, PALAKKAD DISTRICT. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY SRI.T.G.ABHILASH RESPONDENT(S): / REPONDENTS --------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, MEENAKSHIPURAM, PALAKKAD DISTRICT. 2. COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDING, THIRUVANANTHAPURAM. MR.MOHAMMED RAFEEQ, GOVERNMENT PLEADER THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 25/11/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. ---------------------------------- W.A. No.1916 of 2010 --------------------------------- Dated, this the 25th day of November, 2010 J U D G M E N T Ramachandran Nair, J. This writ appeal is filed against the judgment of the learned Single Judge dismissing WP(C) No.14139/2010 filed challenging a circular issued by the Commissioner of Commercial Taxes under Section 47(16 A) of the KVAT Act. 2. Both sides brought to our notice judgment of the Division Bench in W.A.No.2412/2009 dated 27/01/2010 upholding the very same circular. Therefore, following the above judgment, we dismiss this writ appeal. (C.N.RAMACHANDRAN NAIR, JUDGE) (BHABANI PRASAD RAY, JUDGE) jg