IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON TUESDAY, THE 9TH JUNE 2009 / 19TH JYAISHTA 1931 WP(C).No. 36893 of 2007(P) ---------------------------------------- PETITIONER(S): ------------------------ SMT.C.MEERA KAMATH, W/O.MURALEEDHARA KAMATH, LOTTERY DEALER, FORT ROAD, KASARAGOD. BY ADV. MR.E.P.GOVINDAN RESPONDENT(S): --------------------------- 1. THE COMMERCIAL TAX OFFICER III, KASARGOD. 2. THE COMMERCIAL TAX OFFICER, III CIRCLE, ERNAKULAM. 3. STATE OF KERALA, REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. R1 TO R3 BY GOVERNMENT PLEADER V.K..SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 09/06/2009,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Kss P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C). No. 36893 OF 2007 ......................................................................... Dated this the 9th June, 2009 J U D G M E N T When the matter came up for consideration before this Court today, the learned Government Pleader fairly submits that the issue is covered in favour of the petitioner by virtue of the decision rendered by this Court in Commercial Corporation of India Limited vs. Additional Sales Tax Officer (2007) 10 VST 175 (Kerala). 2. This being the position, Exts.P1 and P1(a) assessment orders passed by the first respondent are set aside and it is declared that the petitioner is not liable to pay any tax. The Writ Petition is allowed as above. No costs. P.R. RAMACHANDRA MENON, JUDGE. lk