IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON SATURDAY, THE 20TH AUGUST 2011 / 29TH SRAVANA 1933 WP(C).No. 31493 of 2005(Y) -------------------------- PETITIONER: --------------- IDEA MOBILE COMMUNICATIONS LTD., MERCY ESTATE, M.G.ROAD, RAVIPURAM, KOCHI, REPRESENTED BY IT'S AUTHORISED SIGNATORY, MR.C.RAMACHANDRAN. BY ADV. SRI.P.SANJAY SRI.A.PARVATHI MENON SRI.C.K.AJAYAKUMAR SMT.M.C.SANITHA RESPONDENTS: --------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY(TAXES), DEPT. OF REVENUE, SECRETARIAT, THIRUVANANTHAPURAM. 2. COMMISSIONER OF COMMERCIAL TAXES, TRIVANDRUM. 3. ASSISTANT COMMISSIONER (ASSMT), COMMERCIAL TAXES, SPECIAL CIRCLE-I, ERNAKULAM. 4. ASSISTANT COMMISSIONER, KVAT SPECIAL CIRCLE III, COMMERCIAL TAXES, ERNAKULAM. BY SR. GOVERNMENT PLEADER ADV. MR. V.K. SHAMSUDEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 20/08/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 31493 of 2005(Y) APPENDIX PETITIONER'S EXHIBITS: EXT.P1 : TRUE COPY OF THE KGST REGISTRATION CERTIFICATE NO.23050498 DTD.07.08.1996 EXT.P2 : TRUE COPY OF THE CST REGISTRATION CERTIFICATE NO.23055498 DTD.07.08.1996 EXT.P3 : TRUE COPY OF THE INTIMATION NO.57192 DTD 18.06.05 OF THE 4TH RESPONDENT TO THE PETITIONERS. EXT.P4 : TRUE COPY OF THE ENTRY TAX RETURN FOR MONTH OF SEPTEMBER. EXT.P5 : TRUE COPY OF THE JUDGMENT DATED 31.05.2004 IN W.P.(C) NO. 15883 OF 2004. EXT.P6 : TRUE COPY OF THE INTERIM ORDER DATED 24.10.2005 IN W.P.( C) N.27659 OF 2005. /TRUE COPY/ P.S. TO JUDGE. P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C)No. 31493 OF 2005 ......................................................................... Dated this the 20th August , 2011 J U D G M E N T The petitioner is challenging the constitutional validity of Section 3 of the Kerala Tax on Entry of Goods into Local Areas Act, 1994. This Court finds that the issue stands squarely covered by the decision rendered by a Division Bench of this Court in Thressiamma L. Chirayil . vs. State of Kerala(2007 (1) KLT 303) in favour of the petitioner. 2. However, it is brought to the notice of this Court by the learned Government Pleader that the State has preferred an appeal before the Apex Court and the issue has now been referred to the Larger Bench for consideration. 3. In the above circumstance, this Writ Petition is allowed in terms of the verdict passed by the Division Bench, as per the decision cited supra, however, without prejudice to the rights and liberties of the respondents to proceed against the petitioner, W.P.(C)No. 31493 OF 2005 2 subject to the outcome of the decision to be rendered by the Apex Court in the matter stated as pending before the Apex Court. P.R. RAMACHANDRA MENON, JUDGE. lk