IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 25TH APRIL 2008 / 5TH VAISAKHA 1930 WP(C).No. 13605 of 2008(T) -------------------------- PETITIONER: ------------ THE INDIAN PLYWOOD MANUFACTURING COMPANY PVT.LIMITED, SARANAM, 2ND FLOOR, 59/852, C.P.UMMER ROAD, ERNAKULAM, COCHIN, REPRESENTED BY ITS AUTHORISED SIGNATORY E.T.NARAYANAN. BY ADV. SRI.K.J.ABRAHAM RESPONDENTS: ------------- THE COMMERCIAL TAX INSPECTOR, COMMERCITAL TAX CHECK POST, BANGARA, MANJESWAR. BY G.P. SRI. MOHAMMED RAFEEQ THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 25/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 13605 OF 2008 -------------------------------------------- Dated this the 25th day of April, 2008 JUDGMENT Since the plywood detained is brought by the petitioner from outside the State for sale in the State, W.P. is disposed of directing the respondents to release the goods on petitioner producing a delivery note after remittance and endorsement of payment of tax for the goods therein by the assessing officer. The assessing officer is directed to make an endorsement in the delivery note regarding tax payment after tax is paid. File will be referred for adjudication after release of goods as above. Issue photocopy today itself. (C.N. RAMACHANDRAN NAIR) Judge kk 2