IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN WEDNESDAY, THE 20TH DECEMBER 2006 / 29TH AGRAHAYANA 1928 WP(C).No. 14306 of 2006(C) -------------------------- PETITIONER: --------------- M/S.APOLLO TYRES LIMITED, CHERUPUSHPAM BUILDINGS, SHANMUGHAM ROAD, KOCHI-682 031, REP. BY ITS HEAD EXCISE MR.MAHESH SHARMA. BY ADV. SRI.JOSEPH KODIANTHARA SRI.MITHUN MARKOS RESPONDENTS: ------------------- 1. STATE OF KERALA, REP. BY SECRETARY TO MINISTRY OF FINANCE, GOVERNMENT SECRETARIAT, TRIVANDRUM. 2. COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. SALES TAX OFFICER (E & I), OFFICE OF THE DY.COMMISSIONER (INT.), DEPARTMENT OF COMMERCIAL TAXES, PALARIVATTOM, ERNAKULAM. 4. DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. BY GOVERNMENT PLEADER SRI.JULIAN XAVIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20/12/2006, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO. 14306/2006 APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1: TRUE COPY OF NOITCE DT.14.12.05 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. EXHIBIT P2: TRUE COPY OF REPLY DT.6.1.06 OF THE PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P3: TRUE COPY OF NOTICE DT.27.1.06 ISSUED TO THE PETITIONER BY THE 3RD RESPONDENT. EXHIBIT P4: TRUE COPY OF REPLY DT.25.2.2006 OF THE PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P5: TRUE COPY OF REPLY DT.6.3.06 OF THE PETITIONER TO THE 3RD RESPONDENT. EXHIBIT P6: TRUE COPY OF ORDER DT.25.3.06 PASSED BY THE 3RD RESPONDENT WITH DEMAND NOTICE. EXHIBIT P7: TRUE COPY OF APPEAL DT. 22.5.06 FILED BY PETITIONER BEFORE THE 4TH RESPONDENT. //TRUE COPY// P.A. TO JUDGE P.R.RAMAN, J. ``````````````````````````` W.P.(C) NO. 14306 OF 2006 ``````````````````````````` Dated this the 20th day of December, 2006 J U D G M E N T In the light of the decision of the Division Bench in Thressiama v. State of Kerala & Another (O.P. No.434/1996) and connected cases, it has to be held that levy of Entry Tax is illegal and unconstitutional. In view of the above decision, this writ petition is allowed declaring that the petitioner is not liable for payment of Entry Tax. The writ petition is allowed as above. P.R.RAMAN, JUDGE Rp