IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN TUESDAY, THE 21ST DECEMBER 2010 / 30TH AGRAHAYANA 1932 WP(C).No. 4743 of 2007(M) ------------------------- PETITIONER(S): --------------- 1. SURABHI BUILDWARES, M.C.ROAD, VENGOOR, KIDANGOOR P.O., ANGAMALY-683 572, REPRESENTED BY ITS MANAGING PARTNER, SHAJU AUGUSTINE. 2. SURABHI SUPREME MARBLES & GRANITES (P)LTD., COCHIN INTERNATIONAL AIRPORT ENTRANCE, N.H.47, ATHANI, ALUVA, ERNAKULAM DISTRICT-683 585, REPRESENTED BY ITS MANAGER, MATHACHAN K.T. BY ADV. SRI.K.SRIKUMAR SRI.K.MANOJ CHANDRAN RESPONDENT(S): --------------- 1. THE STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY, SECRETARIAT, GOVERNMENT OF KERALA, TRIVANDRUM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, COMMISSIONERATE OF COMMERCIAL TAXES, PUBLIC UTILITY BUILDING, OPP.MUSEUM, THIRUVANANTHAPURAM. 3. THE ASSISTNT COMMISSIONER (ASSMT.) COMMERCIAL TAXES, SPECIAL CIRCLE-II, MATTANCHERY, ERNAKULAM. 4. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR. GOVT. PLEADER SHRI.V.K.SHAMSUDDIN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 21/12/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: S.SIRI JAGAN, J. ================== W.P.(C).No.4743 of 2007 ================== Dated this the 21st day of December, 2010 J U D G M E N T The learned counsel for the petitioners submits that the issue involved in this writ petition is covered against the petitioner by the decision in S.P.L. Ltd. v. Commercial Tax Inspector [2009 (4) KLT SN 25 (C.No.28)]. Therefore, this writ petition is dismissed following that decision. Sd/- sdk+ S.SIRI JAGAN, JUDGE ///True copy/// P.A. to Judge