IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH THURSDAY, THE 18TH DECEMBER 2008 / 27TH AGRAHAYANA 1930 WP(C).No. 37371 of 2008(Y) -------------------------- PETITIONER(S): ---------------------- ROY K. PAPPACHAN, KALLUMKLA BROTHERS, ANCHAL. BY ADV. SMT.S.K.DEVI SRI.SANTHOSH P.ABRAHAM RESPONDENT(S): ----------------------- 1. THE ASST. COMMISSIONER, COMMERCIAL TAXES, SPL. CIRCLE, KOLLAM. 2. THE ASST. COMMISSIONER (LA), COMMERCIAL TAXES, KOLLAM. 3. KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, PRINCIPAL BENCH, SALES TAX COMPLEX, ERNAKULAM. 4. THE INSPECTING ASST. COMMISSIONER, COMMERCIAL TAXES, KOTTARAKKARA. BY GOVT. PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 18/12/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M.JOSEPH, J. - - - - - - - - - - - - - - - - - - - - - - - - - WP.(C) No.37371 of 2008 - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 18th day of December, 2008 JUDGMENT Petitioner challenges Exts.P1, P2 to P2(e), P3 and P6. 2. I heard learned Government Pleader also. 3. A perusal of Ext.P6 order would show that it falls foul of the decision of the Division Bench reported in Supreme Electrical Engineering (P) Ltd. v. Commercial Tax Officer (2008(3) K.L.T. 805). In my view Ext.P6 cannot be sustained. Accordingly, Ext.P6 is quashed and there will be a direction to the Tribunal to pass appropriate orders in accordance with law within a period of three weeks from the date of production of a copy of this judgment. The writ petition is disposed of as above. (K.M. JOSEPH, JUDGE) sb