IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 11TH APRIL 2008 / 22ND CHAITHRA 1930 WP(C).No. 29516 of 2007(L) -------------------------- PETITIONER: ------------ C.M.KURIAN & COMPANY, M.C.ROAD, PULIMOODU JUNCTION, KOTTAYAM, REPRESENTED BY ITS PARTNER MR. LINO C.KURIAN. BY ADV. SRI.RAMESH CHERIAN JOHN RESPONDENTS: ------------- 1. THE COMMERCIAL TAX OFFICER (A.A.), OFFICE OF THE DEPUTY COMMISSIONER (A.A.), COMMERCIAL TAXES, KOTTAYAM. 2. THE DEPUTY COMMISSIONER (A.A.), COMMERCIAL TAXES, KOTTAYAM. 3. THE DEPUTY COMMISSIONER (A & I), OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 4. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY SHRI.C.K.GOVINDAN, GOVERNMENT PLEADER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) No. 29516/2007 APPENDIX PETITIONER'S EXHIBITS P1 : COPY OF NOTICE DATED 21/02/2007. P2 : COPY OF NOTICE DATED 21/02/2007. P3 : COPY OF APPLICATION DATED 12/03/2007. P4 : COPY OF APPLICATION DATED 12/03/2007. P5 : COPY OF ORDER DATED 27/03/2007. P6 : COPY OF ORDER DATED 27/03/2007. P7 : COPY OF LETTER DATED 09/04/2007. P8 : COPY OF STATUTORY REVISION P9 : COPY OF STATUTORY REVISION P10 : COPY OF COMMUNICATION P11 : COPY OF COMMUNICATION // TRUE COPY // PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR, J. ---------------------- WP(C) No. 29516 of 2007 ------------------------------------ Dated, this the 11th day of April, 2008 J U D G M E N T Even though petitioner has filed appeal, I find the issue, i.e. denial of full input tax credit on account of discount received from manufacturing companies through credit notes is covered by decision of this Court in WP(C) No.8626/2008 & connected cases. Therefore, this writ petition is disposed of directing the Assessing Officer to revise the assessment on production of certificate / declaration by the petitioner in terms of the circular and grant consequential reliefs in terms of judgment. Remaining issues can be contested in appeal. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg