IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR TUESDAY, THE 13TH MARCH 2007 / 22ND PHALGUNA 1928 WP(C).No. 6405 of 2007(K) ------------------------------------- PETITIONER: ------------------- M/S. WIPRO LIMITED, N.A. 28 THATTANCHAVADY INDUSTRIAL ESTATE, PONDICHERRY-605009, REPRESENTED BY ITS OPERATIONS MANAGER, KERALA, MR.BHASURANGAN .K. BY ADV. SRI.JOSEPH MARKOSE, SRI.TERRY V.JAMES. RESPONDENTS: ------------------------ 1. THE STATE OF KERALA, REPRESENTED BY SECRETARY TO THE MINISTER OF FINANCE, GOVERNMENT SECRETARIAT, TRIVANDRUM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, TRIVANDRUM. 3. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, VELANTHAVALAM. 4. ASSISTANT COMMISSIONER (ASSMT.), KVAT SPECIAL CIRCLE, ERNAKULAM. 5. MANAPPURAM GENERAL FINANCE & LEASING LTD., VALAPAD, THRISSUR. BY SR. GOVT. PLEADER SRI. MOHAMMED RAFIQ. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 13/03/2007,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.6405/2007: APPENDIX PETITIONER'S EXHIBITS : EXT.P.1: COPY OF THE PURCHASE ORDER DTD. 20/01/2007 FROM R.5. TO PETITIONER. EXT.P.2: COPY OF THE INVOICES DTD. 12/02/07 ISSUED TO INDIAN OVERSEAS BANK. EXT.P.3: COPY OF THE NOTICE DTD. 14/02/2007 ISSUED BY THE R.3. DETAINING GOODS. EXT.P.4: COPY OF THE CIRCULAR NO. 51/2006 DTD. 19/12/2006 ISSUED BY THE R.2. EXT.P.5: COPY OF THE ORDER DTD. 06/02/2007 OF THIS HONOURABLE COURT IN W.P. NO. 4160/2007. //TRUE COPY// prv. K.BALAKRISHNAN NAIR,J. ------------------------------------------ WP(C)NO.6405 OF 2007-K ------------------------------------------ Judgment The point raised by the petitioner is covered in its favour by the Judgment of this Court in Writ Petition (C) No.4160/07 dated 19.02.2007. Accordingly, the Writ Petition is allowed. The bond executed by the petitioner shall be discharged. 13.03.2007 K.BALAKRISHNAN NAIR,JUDGE sta 2