IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN MONDAY, THE 11TH AUGUST 2008 / 20TH SRAVANA 1930 WP(C).No. 5274 of 2005(C) ------------------------- PETITIONER: ------------ M/S. KADAMBUKATTIL AGENCIES PRIVATE LTD., P.P. ROAD, PERUMBAVOOR, REPRESENTED BY THE MANAGING DIRECTOR, K.M. JOSEPH. BY ADV. SRI.C.K.THANU PILLAI SRI.S.S.HUSSAIN RESPONDENTS: ------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, MATTANCHERY. 2. THE COMMISSIOER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDINGS, THIRUVANANTHAPURAM-695 033. BY G.P. SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 11/08/2008 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF ORDER NO. 24010819/00-01 DATED 30.9.2004 ISSUED BY THE FIRST RESPONDENT. EXT.P2 TRUE COPY OF ORDER NO. 24010819/01-02 DATED 29.10.2004 ISSUED BY THE FIRST RESPONDENT. EXT.P3 TRUE COPY OF ORDER NO. 24010819/02-03 DATED 1.12.2004 ISSUED BY THE FIRST RESPONDENT. EXT.P4 TRUE COPY OF ORDER NO. C3-61448/01/CT DATED 2.8.2002 ISSUED BY THE 2ND RESPONDENT. EXT.P5 TRUE COPY OF ORDER NO. WPC 33215 OF 2004 D DATED 16.11.2004 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C .N. RAMACHANDRAN NAIR & V.K. MOHANAN, JJ. -------------------------------------------- W.P.C. No. 5274 OF 2005 -------------------------------------------- Dated this the 11th day of August, 2008 JUDGMENT Ramachandran Nair,J. This Court held in GOLDEN THEATRES V. COMMR. OF COMMERCIAL TAXES, (2006) 144 STC 141 that fridge stand is an item falling under residuary entry 156 of First Schedule to the KGST Act. This WP is allowed directing the assessing officer to make assessment in terms of the above judgment of this Court. (C.N.RAMACHANDRAN NAIR) Judge. (V. K. MOHANAN) Judge. kk 2