IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 24TH JUNE 2009 / 3RD ASHADHA 1931 WP(C).No. 32763 of 2004(A) -------------------------- PETITIONER(S): --------------- M.V.VELAYUDHAN, SHAKTHI TIMBER TRADERS, PULLUVAZHI P.O., RESIDING AT MELAYIL HOUSE, MUDAKUZHA P.O., VENGOOR WEST VILLAGE, KUNNATH NADU TALUK, ERNAKULAM DISTRCIT. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.V.K.SHAMUSUDHEEN RESPONDENT(S): --------------- SALES TAX OFFICER, 2ND CIRCLE, PERUMBAVOOR. BY G.P. SRI.MOHAMMED RAFFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.32763 of 2004 .................................................................... Dated this the 24th day of June, 2009. JUDGMENT The W.P. is filed for direction in regard to registration applied for under the KGST Act. It is not known whether the petitioner has applied for registration under the KVAT Act. Since the W.P. has become infructuous on account of efflux of time, it is closed leaving freedom to the petitioner to apply for registration again, if he desires. C.N.RAMACHANDRAN NAIR Judge pms