IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 7TH JULY 2008 / 16TH ASHADHA 1930 WP(C).No. 33637 of 2005(D) ----------------------------------------- PETITIONERS: ---------------------- 1. CHACKO NEROTH, MANAGING DIRECTOR, M/S. NEROTH AGRO FOODS (P) LTD., I.D.A SOUTH ANGAMALY, ERNAKULAM DISTRICT. 2. JACOB T. ABRAHAM, PROPRIETOR, M/S. FIVE STAR AQUA MINERALS, KOLENCHERY, ERNAKULAM DISTRICT. 3. M.E. MOHAMMED, MANAGING PARTNER, EASTERN AQUA MINERALS, SOUTH VELLARAPPILLY P.O., ALUVA, ERANAKULAM DISTRICT. BY ADV. SRI.N.N.SUGUNAPALAN (SR.) SRI.S.SUJIN RESPONDENTS: ------------------------- 1. THE SALES TAX OFFICER-I, SALES TAX OFFICE, ANGAMALY. 2. THE SALES TAX OFFICER, II CIRCLE, SALES TAX OFFICE, PERUMBAVOOR. 3. THE SALES TAX OFFICER, SALES TAX OFFICE, ALUVA. 4. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, MATTANCHERRY. 5. PRINCIPAL SECRETARY (TAXES), GOVT.OF KERALA, GOVT.SECRETARIAT, THIRUVANANTHAPURAM. 6. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY, SECRETARIAT, THIRUVANANTHAPURAM. BY SRI.RAJU JOSEPH, SPL.GOVT.PLEADER(TAX) - R1 TO 6 BY GOVERNMENT PLEADER SRI. C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 07/07/2008 ALONG WITH WPC NO. 1268 OF 2006 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss WPC.NO.33637/2005 D APPENDIX PETITIONER'S EXHIBITS: EXT.P1: COPY OF THE REGISTRATION CERTIFICATE NO.27318 DTD. 25/09/1998 FOR SMALL SCALE INDUSTRIES OF THE 1ST PETITIONER. EXT.P2: COPY OF THE REGISTRATION CERTIFICATE NO.25997 DTD. 3/2/1998 FOR SMALL SCALE INDUSTRIES OF THE 2ND PETITIONER. EXT.P3: COPY OF THE REGISTRATION CERTIFICATE NO.30580 DTD. 24/01/2000 FOR SMALL SCALE INDUSTRIES OF THE 3RD PETITIONER. EXT.P4: COPY OF THE NOTIFICATION SRO NO.731/04 NOTIFIED IN G.O.(P) NO.116/2004/TD DTD. 17/07/2004. EXT.P5: COPY OF THE SRO NO.377/2005 NOTIFIED IN GO.(P) NO. 592005/TD DTD.19/04/2005. EXT.P6; COPY OF THE AFFIDAVIT FILED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT IN WP(C) NO.17633/2005 BEFORE THIS HON'BLE COURT. RESPONDENT'S EXHIBITS: N I L /TRUE COPY/ P.S.TO JUDGE Kss K. M. JOSEPH, J. -------------------------------------- W.P.C. NOS. 33637/05D, 1268/06A, 2432/06M, 2433/06M, 2239/06N & 8204/06B -------------------------------------- Dated this the 7th July, 2008 JUDGMENT Learned counsel for the petitioners submits that the issue raised in these Writ Petitions is covered in favour of the petitioners by the Judgment of a Division Bench of this Court in Writ Appeal Nos.2390/05 & 468/06 (Geekay Hygenies Pvt. Ltd. v. State of Kerala - 2004 (4) KLT 458). The challenge in these Writ Petitions is to the validity of the Notification issued purportedly cancelling the earlier notification issued granting exemption to units manufacturing bottled drinking water vide SRO No.731/04. By the impugned Notification ie. SRO No.377/05 dated 19.4.2005, SRO No.731/04 granting exemption from payment of tax from 1.1.1994 to 9.2.2002 came to be cancelled. It was the very same question that was considered by the Division Bench. I find that the Division Bench has allowed the Appeals and quashed the Notification WPC.33637/05 & CONN. CASES 2 No. SRO No.377/05. Learned counsel for the petitioners submits that the SLP preferred against the Judgment of the Division Bench has also been dismissed. I heard the learned Government Pleader also. In the light of the fact that the issue is covered by the same, I respectfully follow the Judgment and allow the Writ Petitions and quash the impugned Notification No.377/05 date 19.4.2005. Sd/= K. M. JOSEPH, JUDGE kbk. // True Copy// PS to Judge