IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR WEDNESDAY, THE 7TH MARCH 2007 / 16TH PHALGUNA 1928 WP(C).No. 16792 of 2004(Y) ----------------------------------- PETITIONER: ------------ M/S.VINAYAKA DHALL & FLOUR MILLS, NETHAJI JUNCTION ARYAD NORTH, ALAPPUZHA, REP. BY ITS PROPRIETOR, S.R.SAGADEVAN. BY ADV. SMT.S.K.DEVI SRI.FRANKUR D.JAYAN SRI.K.P.PRADEEP (PAYYANNUR) RESPONDENTS: ---------------------- 1. THE SALES TAX OFFICER, DEPARTMENT OF COMMERCIAL TAXES, ALAPPUZHA. 2. THE STATE LEVEL COMMITTEE TO SALES TAX EXEMPTION, REP. BY THE DIRECTOR, INDUSTRIES AND COMMERCE, GOVERNMENT OF KERALA, VIKAS BHAVAN, THIRUVANANTHAPURAM. BY SR. GOVERNMENT PLEADER SRI. MUHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07/03/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO: 16792/2004 Y APPENDIX PETITIONER'S EXHIBITS EXT.P1. COPY OF THE ORDER NO. P. 5663/01 DT. 26/3/2002 OF THE DIST. INDUSTRIES CETNRE, ALAPPUZHA. EXT.P2. COPY OF THE APPEAL FILED BEFORE THE STATE LEVEL COMMITTEE DT. 28/5/02. EXT.P3. COPY OF THE REPRESENTATION DT. 28/07/2003. EXT.P4. COPY OF THE DEMAND NOTICE NO. 13200433/03-04 ISSUED BY THE R1 DT. 17/4/2004. True copy tga K.BALAKRISHNAN NAIR, J. ------------------------------- W.P.(C).No.16792 of 2004-Y --------------------------------- Dated this the 7th day of March, 2007 JUDGMENT The petitioner claims exemption from payment of tax. But, its claim was rejected by the District Level Committee. Pending appeal before the State Level Committee, this writ petition was filed. When Ext.P4 demand notice was served, the learned counsel for the petitioner submitted that the State Level Committee has allowed its appeal. If that be so, the petitioner may produce the order of the State Level Committee and also the consequential order of the District Level Committee before the assessing authority and seek revision of the relevant assessment orders. The Writ Petition is disposed of as above. K.BALAKRISHNAN NAIR, JUDGE. MS