IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH FRIDAY, THE 8TH AUGUST 2008 / 17TH SRAVANA 1930 WP(C).No. 23962 of 2008(C) -------------------------- PETITIONER: ----------------- ALWAYE CHEMICALS IV/24,INDIRA ROAD, THOTTAKKATTUKARA.P.O.,ALUVA-8 REPRESENTED BY GEORGE MAMPILLY, PARTNER BY ADV. SRI.VIJAYAN. K.U. SRI.K.N.SREEKUMARAN RESPONDENTS: ---------------------- 1. COMMERCIAL TAX OFFICER (AA) COMMERCIAL TAXES, MATTANCHERRY AT MINI CIVIL STATION, ALUVA. 2. THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES,ERNAKULAM 3. THE INSPECTING ASSISTANT COMMISSIONER COMMERCIAL TAXES, MATTANCHERRY 4. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT TAXES DEPARTMENT, GOVT SECRETARIAT THIRUVANANTHAPURAM BY GOVT.PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 08/08/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.23962 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 8th day of August, 2008 JUDGMENT Case of the petitioner in brief is as follows: Petitioner firm is a dealer in dettol and chemicals. There was a clarification by the Commissioner that it attracts tax at 12.5%. The assessment was completed against the petitioner, by which petitioner has been assessed to tax in a sum of nearly Rs. Two Lakhs, which according to the petitioner is contrary to third proviso to Section 11(4) of the KVAT Act. According to the petitioner, the Apex Court has remanded O.T.A. No.6 of 2006 back to this court as per its decision reported in Reckitt Benckiser (India) Ltd. v. Commissioner, Commercial Taxes ((2008) 15 VST 10 (SC)) with certain directions. It is also pointed out that the Apex Court has held that the clarification order will have application only from 7.4.2006 onwards and therefore it is contended that assessment of tax for the year 2005-2006 at 12.5% is illegal. 2. I heard learned Government Pleader also. The writ petition is disposed of directing the second respondent to consider and take a decision on Ext.P4 in accordance with law within three weeks from the date of receipt of a copy of this judgment. Till such time as a decision is taken, Ext.P5 will be kept in abeyance. Petitioner will WPC.23962/2008. 2 produce a copy of this judgment before the second respondent as soon as it is received. (K.M. JOSEPH, JUDGE) sb