IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN TUESDAY, THE 24TH MARCH 2009 / 3RD CHAITHRA 1931 OT.Appeal.No. 1 of 2008() ------------------------- (ORDER NO. C7.52950/05/CT OF THE COMMISSIONER OF COMMERCIAL TAXES, TRIVANDRUM) APPELLANT: -------------------- M/S.K.S.RAMIAH CHETTY BROTHERS 13/284, PALAYAM ROAD, CALICUT 673 001. BY ADV. SRI.V.V.ASOKAN SMT.S.AMINA RESPONDENT(S): --------------- COMMISSIONER, COMMERCIAL TAXES, TRIVANDRUM. BY GOVERNMENT PLEADER SRI. V.K. SHAMSUDEEN THIS OTHER TAX APPEAL HAVING BEEN FINALLY HEARD ON 24/03/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & K. SURENDRA MOHAN, JJ. -------------------------------------------- O. T. A. No. 1 OF 2008 -------------------------------------------- Dated this the 24th day of March, 2009 JUDGMENT Ramachandran Nair,J. Appeal is filed against Annexure G order of the Commissioner declining to entertain appellant's request for clarifying the rate of tax of 42 items of goods. Commissioner has disposed of the application stating that appellant has not made out the circumstances that led to dispute of rate of tax for him to clarify. Besides this he has stated that in respect of some of the items clarifications have already been issued and references of such orders have been furnished in the said order. We do not think there is any justification for this Court to interfere with the order of the Commissioner because appellant has duty to inform his business in the goods involved and the circumstances under which the dispute arose in respect of rate of tax. In any case clarifications have already been issued in respect of certain items, appellant cannot insist another set of clarification on rate of tax on the same products. It is 2 upto the appellant to point out specific items other than the items on which clarification has already been issued by the Commissioner and the nature and stage of dispute on rate of tax of such goods and make a specific application before the Commissioner. Appeal is dismissed subject to the above observations. (C.N.RAMACHANDRAN NAIR) Judge. (K. SURENDRA MOHAN) Judge. kk 3