IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN MONDAY, THE 16TH FEBRUARY 2009 / 27TH MAGHA 1930 WA.No. 1090 of 2007() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.4616/2007 Dated 08/03/2007 .................... APPELLANT(S): PETITIONER ------------------------ C.GEORGE, PROPRIETOR, GENERAL HARDWOOD COMPANY, 27/135, ALAPAT CROSS ROAD, KOCHI - 682 015. BY ADV. SRI.N.MURALEEDHARAN NAIR RESPONDENT(S): RESPONDENTS -------------------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, WALAYAR, PALAKKAD DISTRICT. 2. COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE, BUILDING, THIRUVANANTHAPURAM. 3. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. BY G.P. SRI.VINOD CHANDRAN THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ALONG WITH WA 1091/2007 & CONN. CASES ON 16/02/2009, THE COURT ON 16/02/2009 DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... Writ Appeal Nos.1090, 1091, 1109, 1110, 1133 and W.P.(C) No.13936 of 2007 .................................................................... Dated this the 16th day of February, 2009. JUDGMENT Ramachandran Nair, J. All the appellants and the petitioner in W.P.(C) No.13936/2007 are exporters who have challenged Section 47(16A) of the KVAT Act providing for collection of tax on entry of goods through border Check Post in the State. Since challenge against the statutory provision and the Notification were rejected by the learned Single Judge, Writ Appeals are filed. However, during pendency of appeals, Commissioner has issued Circular No.21/2007 wherein exporters are granted exemption based on orders to be issued by the Assessing Officer. Consequent upon issue of the Circular, appellants in the Writ Appeals and the petitioner in the W.P.(C) ceased to have any grievance in the matter. Accordingly they have requested for permission to 2 withdraw the Writ Appeals and the Writ Petition. All the Writ Appeals and the Writ Petition are therefore dismissed as withdrawn. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms