IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN FRIDAY, THE 4TH DECEMBER 2009 / 13TH AGRAHAYANA 1931 WA.No. 1799 of 2007() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.2675/2007 Dated 01/02/2007 .................... APPELLANT(S): PETITIONER: ------------------------- N.SULAIMAN, N.S.CHICKEN AGENCY, KOTTAPPURAM, VALANCHERY, MALAPPURAM DISTRICT. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON RESPONDENT(S): RESPONDENTS: --------------------------- 1. ASSISTANT COMMISSIONER (KVAT), COMMERCIAL TAXES SPECIAL CIRCLE, TIRUR. 2. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 3. UNION OF INDIA REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF FINANCE, CENTRAL SECRETARIAT, NEW DELHI. R1&2 BY G.P. SRI.MOHAMMED RAFIQ SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR SMT.P.SAREENA GEORGE, CGC FOR R3 THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 04/12/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... Writ Appeal No.1799 of 2007 .................................................................... Dated this the 4th day of December, 2009. JUDGMENT Ramachandran Nair, J. Challenge made by the appellant before the learned Single Judge was essentially against policy i.e. against levy of sales tax on poultry. Even though counsel for the appellant pointed out that no other State levies sales tax on poultry, we do not think the same is a ground to challenge the constitutional validity of the legislation. We, therefore, find no ground to interfere with the judgment in appeal. Consequently Writ Appeal is dismissed. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms