IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE ANTONY DOMINIC FRIDAY, THE 8TH FEBRUARY 2008 / 19TH MAGHA 1929 WP(C).No. 2304 of 2007(Y) ------------------------- PETITIONER: ------------ M/S.AGNI STEELS PVT.LTD., NATTUKAL P.O., CHITTOOR, PALAKKAD DISTRICT, REPRESENTED BY ITS AUTHORISED SIGNATORY, GOVINDA SWAMY. BY ADV. SRI.V.P.SUKUMAR SRI.KURYAN THOMAS RESPONDENTS: ------------- 1. THE DEPUTY COMMISSIONER (GENERAL), O/O. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. 3. THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE, COMMERCIAL TAXES, PALAKKAD. BY GOVT.PLEADER SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 08/02/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.2304/07 APPENDIX PETITIONER'S EXHIBITS EXT.P1: TRUE COPY OF THE EXEMPTION ORDER DT.10.2.04 ISSUED BY THE 1ST RESPONDENT. EXT.P2: TRUE COPY OF THE GO(MS) NO.169/98/ID DT.24.11.1998. EXT.P3: TRUE COPY OF THE REPRESENTATION DT.3.3.04 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXT.P4: TRUE COPY OF LETTER DT.30.5.06 RECEIVED BY THE PETITIONER FROM THE 1ST RESPONDENT. EXT.P5: TRUE COPY OF ORDER DT.14.9.2000 PASSED BY THE 1ST RESPONDENT IN THE CASE OF M/S.AGNI RE-ROLLERS PVT. LTD., EXT.P6: TRUE COPY OF THE JUDGMENT DT.10.8.06 PASSED BY THIS HON'BLE COURT IN WPC NO.21240 OF 2006. EXT.P7: TRUE COPY OF THE ORDER DT.22.12.2006 PASSED BY THE 1ST RESPONDENT. EXT.P8: TRUE COPY OF THE ASSESSMENT ORDERS DT.31.1.2006 PASSED UNDER THE KGST ACT BY THE 3RD RESPONDENT FOR 2002-03. EXT.P9: TRUE COPY OF THE ASSESSMENT ORDERS DT.31.1.2006 PASSED UNDER THE KGST ACT BY THE 3RD RESPONDENT FOR 2003-04. EXHIBITS OF R1 EXT.R1(a): TRUE COPY OF THE JUDGMENT IN CA NOS.8031/04, 8032/04 AND 8033/04 DT.3.4.07. //TRUE COPY// P.A. TO JUDGE ANTONY DOMINIC, J. =================== W.P.(C) NO.2304 OF 2007 Y =========================== Dated this the 8 th day of February, 2008 J U D G M E N T In view of the judgment of the Apex Court reported in Secretary to the Government and others v. Peekay Re-Rolling Mills (P) Ltd (2007(6) VST 773), the point raised in this writ petition is covered against the petitioner. Writ petition is therefore dismissed. ANTONY DOMINIC,JUDGE. Rp