IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 10TH JUNE 2009 / 20TH JYAISHTA 1931 WP(C).No. 22095 of 2005(E) -------------------------- PETITIONER(S): --------------- M/S. GANDHIMATHI APPLIANCES LTD., SLAIM CHAMBER, SALIM RAJAN ROAD, GANDHI NAGAR, COCHIN-17, REPRESENTED BY ITS AUTHORISED SIGNATORY THANKACHAN P.JOSEPH. BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENT(S): --------------- 1. THE ASSISTANT COMMISSIONER(ASSESSMENT)II SPECIAL CIRCLE-II, COMMERCIAL TAXES, ERNAKULAM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI. MOHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 10/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 9.3.2005 PASSED BY THE FIRST RESPONDENT FOR THE YEAR 2002-03 EXT.P2 TRUE COPY OF THE CLARIFICATION DATED 18.4.2002 ISSUED BY THE 2ND RESPONDENT. EXT.P3 TRUE COPY OF THE CLARIFICATION DATED 22.6.2004 ISSUED BY THE 2ND RESPONDENT. EXT.P4 TRUE COPY OF THE APPLICATION FOR CLARIFICATION DATED 21.1.2005 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXT.P5 TRUE COPY OF THE APPEAL DATED 30.4.2005 FILED BY THE PETITIONER BEFORE THE THIRD RESPONDENT. EXT.P6 TRUE COPY OF THE NOTICE DATED 29.6.2005 ISSUED TO THE PETITIONER BY THE FIRST RESPONDENT. EXT.P7 TRUE COPY OF THE REPLY DATED 19.7.2005 SUBMITTED BY THE PETITIONER BEFORE THE FIRST RESPONDENT. EXT.P8 TRUE COPY OF THE ORDER DATED 15.6.2005 PASSED BY THIS HON'BLE COURT IN WPC 16694 OF 2005 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 22095 OF 2005 -------------------------------------------- Dated this the 10th day of June, 2009 JUDGMENT Since the issued raised that is rate of tax on LPG steel stove is covered by the decision of this Court in APPLICO, RAVIPURAM V. STATE OF KERALA, (2000) 8 KTR 131 (Ker.), and the said decision is followed in other cases, this W.P.C. is allowed directing the assessing officer to revise the assessment based on the judgment above referred. (C.N. RAMACHANDRAN NAIR) Judge kk 2