IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 9TH SEPTEMBER 2009 / 18TH BHADRA 1931 WP(C).No. 1437 of 2007(U) ------------------------- PETITIONER: ------------------ M/S.COCHIN TILES MARKETING MEGHNA TOWER, 41/1125, PULLEPADY ROAD, KOCHI-18, REPRESENTED BY ITS MG.PARTNER ANIL K. KOSHY. BY ADV. SRI.A.KUMAR RESPONDENTS: ---------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, MINISTRY OF FINANCE, GOVT. SECRETARIAT, TRIVANDRUM. 2. THE COMMISSIONER, COMMERCIAL TAXES, TRIVANDRUM. 3. THE COMMERCIAL TAX OFFICER, KVAT 2ND CIRCLE, RAVIPURAM. 4. THE COMMERCIAL TAX INSPECTOR, KARUKUTTY CHECKPOST, KARUKUTTY. 5. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, BANGARA, MANJESHWAR. 6. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. BY SRI.V.K.SHAMSUDIN, ADV. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09/09/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: app/- C.K.ABDUL REHIM, J - - - - - - - - - - - - - - - - - - - - - W.P.(C) No.1437 of 2007 - - - - - - - - - - - - - - - - - - - - - - - Dated this the 9th day of September, 2009 J U D G M E N T It is submitted by both parties that the issue involved in this writ petition is covered against the petitioner as per the decision of this Court reported in M/s. S.P.L. Ltd. & others Vs. Commercial Tax Inspector & others [(2007) 15 KTR 161 (Ker)]. Hence the writ petition is dismissed. C.K.ABDUL REHIM, JUDGE. app/-