IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN THURSDAY, THE 1ST OCTOBER 2009 / 9TH ASWINA 1931 WA.No. 2136 of 2009() --------------------- AGAINST JUDGEMENT/ORDER IN WPC.22792/2009 Dated 20/08/2009 .................... APPELLANT(S): PETITIONER ------------------------ MONIER ROOFING PVT.LTD., (LAFARGE ROOFING INDIA PVT.LTD), FEROKE, KOZHIKODE, REPRESENTED BY ITS ASSISTANT MANAGER MANOJ KUMAR.P. BY ADV. SRI.R.RAMADAS RESPONDENT(S): --------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES, KOZHIKODE. 3. ASSISTANT COMMISSIONER-I, SPECIAL CIRCLE-I, COMMERCIAL TAXES, KOZHIKODE. 4. SALES TAX OFFICER (RECOVERY), OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAXES DEPARTMENT, KOZHIKODE-6. BY G.P. SRI.MOHAMMED RAFFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 01/10/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... W.A. No.2136 of 2009 .................................................................... Dated this the 1st day of October, 2009. JUDGMENT Ramachandran Nair, J. Writ Appeal is filed against judgment of the learned Single Judge modifying an interim order passed by the appellate authority in an appeal pending before him. Even though counsel for the appellant produced a sample of the product and contended that this is a fit case for granting absolute stay, Government Pleader opposed stating that the process adopted involve substantial value addition to the product by which it's identity is changed. We do not want to consider the merit of the case in the Writ Appeal because if we do so, the appeal itself will become infructuous. We, therefore, do not find any ground to interfere with the judgment of the learned Single Judge. The Writ Appeal is, therefore, dismissed. However, another one week time from today is 2 granted to the appellant to comply with the judgment of the learned Single Judge. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms