IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN THURSDAY, THE 26TH FEBRUARY 2009 / 7TH PHALGUNA 1930 WA.No. 1150 of 2007() ------------------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.2146/2007 Dated 08/03/2007 .................... APPELLANT(S): PETITIONER IN THE W.P.(C): ------------------------- M/S.ROYEL WOOD INDUSTRIES, EDAKOCHI, KOCHI-6. BY ADV. MR.V.P.SUKUMAR RESPONDENT(S): RESPONDENTS IN THE W.P.(C): -------- ----------------- 1. THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, KUTTUPUZHA, KANNUR DISTRICT. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY, SECRETARIATE, THIRUVANANTHAPURAM. GOVERNMENT PLEADER FOR R2 THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON ON 26/02/2009, ALONG WITH WA. NO.1495 OF 2007 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. ------------------------------------------------------------------------------------ W.A NOS: 1150 & 1495 OF 2007 ----------------------------------------------------------------------------------- Dated this the 26th February, 2009. JUDGMENT RAMACHANDRAN NAIR, J. We have today dismissed batch of writ appeals upholding the judgment of the learned Single Judge holding that Section 47(16A) of the KVAT Act and circulars 50 & 53 issued by the Commissioner of Commercial Taxes as valid. However, in these cases appellants' counsel points out that the appellants are entitled to benefit under Circular 27/07 which provides for exemption from payment of advance tax on industrial raw materials brought from outside for the purpose of manufacture, subject to certain conditions. Even though writ appeals are dismissed appellants are given freedom to claim benefit under notification subject to their satisfying the conditions. C.N. RAMACHANDRAN NAIR Judge K. SURENDRA MOHAN Judge jj 2 K.K.DENESAN & V. RAMKUMAR, JJ. ---------------------------------------------------- M.F.A.NO: ----------------------------------------------------- JUDGMENT Dated: