IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH TUESDAY, THE 3RD FEBRUARY 2009 / 14TH MAGHA 1930 WP(C).No. 3450 of 2009(I) ------------------------- PETITIONER(S): --------------- K.T.ANIL, AGED 34 YRS, MANAGING PARTNER M/S.A.ONE FOOD PRODUCTS,VATTUKULAM.P.O,KADAPOOR, KOTTAYAM, S/O.K.N.THANKAPPAN,RESIDING AT KANDAMTHETTU HOUSE, VATTUKULAM.P.O,KADAPOOR, KOTTAYAM. BY ADV. MR.C.K.SREEJITH RESPONDENT(S): --------------- 1. DEPUTY COMMISSIONER (APPEALS), COMMERCIAL TAXES DEPARTMENT, THEVELLY.P.O, KOLLAM. 2. ASST.COMMISSIONER,KVAT, COMMERCIAL TAXES SPECIAL CIRCLE, KOTTAYAM. 3. COMMISSIONER,COMMERCIAL TAXES DEPT, THIRUVANANTHAPURAM. 4. STATE OF KERALA-REPRESENTED BY SECRETARY TO TAXES, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/02/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 3450 OF 2009 I ```````````````````````````````````````````````````` Dated this the 3rd day of February, 2009 J U D G M E N T I heard learned counsel for the petitioner and learned Government Pleader. 2. Petitioner has already filed an appeal and a stay petition. It is pointed out that this is a case where the Commissioner of Commercial Taxes has clarified by Ext.P4 that biscuits other than those sold under brand name registered under the Trade Marks Act, 1999, would fall under entry 7 of the third schedule taxable at 4%. Since the petitioner has already filed a stay petition, writ petition is disposed of directing the 1st respondent to consider and take a decision on Ext.P1(c) within three weeks from the date of receipt of a copy of this judgment. Till such a decision is taken, recovery proceedings against the petitioner will be kept in abeyance. It is open to the petitioner to bring Ext.P4 clarification to the notice of the 1st respondent, who will take note of Ext.P4 also while passing orders on Ext.P1(c). (K.M.JOSEPH, JUDGE) aks