IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN WEDNESDAY, THE 20TH DECEMBER 2006 / 29TH AGRAHAYANA 1928 WP(C).No. 22940 of 2006(E) -------------------------- PETITIONER: --------------- KAVERY PET AND POLY FORMS (P) LTD., KOLENCHERY, REP. BY ITS EXECUTIVE DIRECTOR, MR.A.R.SASIKUMAR. BY ADV. SRI.ANTONY DOMINIC SRI.A.M.SHAFFIQUE SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.ANIL D. NAIR RESPONDENTS: ----------------- 1. SALES TAX OFFICER, 2ND CIRCLE, PERUMBAVOOR. 2. THE SALES TAX INSPECTOR, SALES TAX CHECK POST, WALAYAR, PALAKKAD-678 624. 3. STATE OF KERALA, REP. BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI.JULIAN XAVIER THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20/12/2006, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WPC NO.22940/2006 APPENDIX PETITIONER'S EXHIBITS EXHIBIT P1: TRUE COPY OF THE INVOICE BEARING REFERENCE NO.002252 DATED 22.8.2006. EXHIBIT P2: TRUE COPY OF THE NOTICE ISSUED BY THE 2ND RESPONDENT DATED 24.8.2006 DEMANDING ENTRY TAX. EXHIBIT P3: TRUE COPY OF THE ORDER DATED 08.04.2005 IN WP(C) NO.12110/05 PASSED BY THIS HON'BLE COURT. EXHIBIT P4: TRUE COPY OF THE ORDER DATED 4.11.2005 W.A.NO.2267/2005 PASSED BY THIS HON'BLE COURT. //TRUE COPY// P.A. TO JUDGE P.R.RAMAN, J. ``````````````````````````` W.P.(C) NO. 22940 OF 2006 ``````````````````````````` Dated this the 20th day of December, 2006 J U D G M E N T In the light of the decision of the Division Bench in Thressiama v. State of Kerala & Another (O.P. No.434/1996) and connected cases, it has to be held that levy of Entry Tax is illegal and unconstitutional. In view of the above decision, this writ petition is allowed declaring that the petitioner is not liable for payment of Entry Tax. The writ petition is allowed as above. P.R.RAMAN, JUDGE Rp