IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 24TH JULY 2008 / 2ND SRAVANA 1930 OP.No. 29485 of 2001(I) -------------------------------- PETITIONER(S): ----------------------- M/S.COMBINED FOODS PVT. LTD., REP.BY ITS DIRECTOR M.C.JOHN 28/2485, CHERUPARAMBATH ROAD, KADAVANTHRA, KOCHI 20. BY ADV. SRI.V.V.ASOKAN SMT.AMINA RESPONDENT(S): ------------------------- 1. THE SALES TAX OFFICER, CHATHANNOOR, KOLLAM. 2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES, KOLLAM. 3. STATE OF KERALA REP.BY CHIEF SECRETARY, SECRETARIATE, TRIVANDRUM. GOVERNMENT PLEADER SRI.PRADEEP FOR R1,2,3 THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 24/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING ORDER ON CMP. NO.47985/2001 IN OP. 29485/2001 DISMISSED 24.07.2008 C.N.RAMACHANDRAN NAIR, JUDGE APPENDIX PETITIONERS EXHIBITS P1:- COPY OF THE NOTICE ISSUED BY THE IST RESPONDENT TO THE PETITIONER DT. 14.5.01. P2:- COPY OF THE REPLY FILED BY THE PETITIONER TO THE SIT RESPONDENT DT. 29.5.01. P3:- COPY OF THE ORDER NO.1220 , 1149/85-86 ISSUED BY THE IST RESPONDENT DT. 20.8.01. /TRUE COPY/ P.A. TO JUDGE tss C.N.RAMACHANDRAN NAIR, J. ---------------------- O.P. No.29485 of 2001 ------------------------------------ Dated, this the 24th day of July, 2008 J U D G M E N T The issue raised in this original petition is covered in favour of the petitioner vide judgment of this Court in Thressiamma.L., Chirayil Vs. State of Kerala, reported in 2007(1) KLT 303. The original petition is, accordingly, allowed vacating the impugned proceedings. However, since the State has filed appeal against the judgment of this Court, respondents can recover entry tax after proper adjudication, if the Supreme Court allows State appeal, without requirement of filing separate appeal against this judgment. (C.N.RAMACHANDRAN NAIR, JUDGE.) jg