IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 29TH MAY 2008 / 8TH JYAISHTA 1930 OP.No. 976 of 2001(N) --------------------- PETITIONER: ------------ MVJ FOODS (INDIA) PVT. LTD., PANAMPILLY NAGAR, COCHIN 682 036 REPRESENTED BY ITS DY. VICE PRESIDENT (MATERIALS AND PERSONNEL) A.G. VIJAYACHANDRA MENON. BY ADV. SRI.JOSEPH MARKOSE (SR.) SRI.A.KUMAR RESPONDENTS: ------------- 1. THE STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, TRIVANDRUM. 2. ADDITIONAL SALES TAX OFFICER, IIND CIRCLE, KALAMASSERY, PALARIVATTOM, COCHIN 25. BY GOVERNMENT PLEADER SRI. TEKCHAND THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 29/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 ORDER ON CMP 1616 OF 2001 IN OP 976 OF 2001 DISMISSED 29.5.2008 SD/-C.N.RAMACHANDRAN NAIR, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF INVOICE DATED 21.12.1996 EXT.P2 TRUE COPY OF RELEVANT PAGES OF THE REGISTRATION CERTIFICATE. EXT.P3 TRUE COPY OF SNOTICE DATED 31.7.2000 ISSUED BY THE 2ND RESPONDENT. EXT.P4 TRUE COPY OF REPLY DATED 21.8.2000 EXT.P5 TRUE COPY OF ORDER DTED 15.9.2000 ISSUED BY THE 2ND RESPONDENT. EXT.P6 TRUE COPY OF JUDGMENT DATED 8.7.99 OF THE HIGH COURT OF KERALA IN OP 16998 OF 1999 RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- O.P. NO. 976 OF 2001 -------------------------------------------- Dated this the 29th day of May, 2008 JUDGMENT Since the issue raised is covered in favour of the petitioner vide decision reported in THRESSIAMMA L. CHIRAYIL V. STATE OF KERALA, (2007) 1 K.L.T. 303, this O.P. is allowed quashing the impugned proceedings demanding entry tax. Government Pleader submitted that State has filed appeal before the Supreme Court against the said judgment. Since State has filed appeal there will be direction to respondents to continue the proceedings and recover the amount, if the judgment of the Supreme Court in the appeal is in favour of the State. (C.N. RAMACHANDRAN NAIR) Judge kk 2