IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 19TH AUGUST 2008 / 28TH SRAVANA 1930 WP(C).No. 5089 of 2007(E) ------------------------------------------ PETITIONER: --------------------- M/S. JANATHA SANITARY & STEELS, CHURCH JUNCTION, ANGAMALI, ERNAKULAM DISTRICT REP. BY ITS MANAGING PARTNER, MR. VARGHESE PAUL. BY ADV. SRI.BABU S. NAIR RESPONDENTS: -------------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, DEPARTMENT OF FINANCE, GOVERNMENT SECRETARIAT, TRIVANDRUM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, TRIVANDRUM. 3. THE ASSISTANT COMMISSIONER (KVAT), SPECIAL CIRCLE, COMMERCIAL TAXES, MATTANCHERY, KOCHI. 4. THE COMMERCIAL TAX OFFICER, COMMERCIAL CHECK POST, BANGARA, MANJESWAR, KASARAGODE DISTRICT. 5. THE COMMERCIAL TAX OFFICER, COMMERCIAL TAX CHECK POST, WALAYAR, PALAKKAD DISTRICT. BY GOVT. PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.5089 of 2007 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 19th day of August, 2008 JUDGMENT It is submitted by the learned counsel for the petitioner that the matter can be closed as infructuous. Learned Government Pleader submits that the issue is covered against the petitioner by virtue of the decision reported in Fantacy Sales Corporation v. Sales Tax Inspector (2007(2) KLT 174). Accordingly the writ petition is closed. (K.M. JOSEPH, JUDGE) sb