IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 15TH NOVEMBER 2007 / 24TH KARTHIKA 1929 WP(C).No. 40007 of 2003(K) -------------------------- PETITIONER: ------------ M/S.CARRIS PIPES & TUBES (P) LTD., KOOVAPPADY, REPRESENTED BY ITS MANAGING DIRECTOR N.BHASKARAN. BY ADV. SMT.S.K.DEVI RESPONDENTS: ------------- 1. THE ASST.COMMISSIONER (ASSMT) COMMERCIAL TAXES, SPL.CIRCLE, MATTANCHERY. 2. STATE OF KERALA, REPRESENTED BY ITS CHIEF SECRETARY, SECRETARIAT, TRIVANDRUM. BY GOVERNMENT PLEADER SMT.SMITHA BABU THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 15/11/2007, THE COURT ON 15/11/2007 DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF COVERING LETTER DT.29.3.03 WITH STATEMENT SHOWING THE PAYMENT DETAILS. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.40007 of 2003 .................................................................... Dated this the 15th day of November, 2007. JUDGMENT Since the issue raised i.e. liability for additional sales tax on SSI units is covered by decision of this court in P.O.ABRAHAM ASSOCIATES V. COMMISSIONER OF COMMERCIAL TAXES (2003) 11 KTR 126, the W.P. is dismissed following the said judgment. C.N.RAMACHANDRAN NAIR Judge pms