IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 27TH JUNE 2008 / 6TH ASHADHA 1930 WP(C).No. 8007 of 2007(C) ------------------------------------- PETITIONER: ------------------- A.S.SHIPPING AGENCIES PVT LTD., REPRESENTED BY ITS MANAGING DIRECTOR, AMIT GOEL, (NEW NO.113 OLD NO.55), ARMENIAN STREET, CHENNAI- 600 001. BY ADV. SRI.JOHNSON P.JOHN, ADV. SRI.BABY MATHEW. RESPONDENTS: ----------------------- 1. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES, GOVT. SECRETARIAT, THIRUVANANTHAPURAM. 2. THE ASSISTANT COMMISSIONER OF SALES TAX, (CHECK POST), WALAYAR, PALAKKAD DISTRICT. 3. SALES TAX INSPECTOR, SALES TAX CHECK POST, WALAYAR, PALAKKAD. BY GOVT. PLEADER SRI. GEORGE MATHEW VADAKKEL. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 27/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: KURIAN JOSEPH, J. ----------------------------------------- W.P(C) No.8007 of 2007 ----------------------------------------- Dated this the 27th day of June, 2008 JUDGMENT The prayer is for refund of the entry tax. The issue is covered in favour of the petitioner by the decision reported in Thressiamma L.Chirayil v. State of Kerala, 2007(1) KLT 303. The learned Government Pleader submits that the matter is now pending before the Supreme Court. But there is no interim order. Therefore, there will be a direction to the respondent to refund the tax collected from the petitioner within a period of three months from the date of production of a copy of this judgment. However, it is made clear that in case the decision of the Supreme Court goes against the petitioner it shall be bound to refund the amount. The question of interest is left open. The writ petition is disposed of as above. (KURIAN JOSEPH, JUDGE) ahg. KURIAN JOSEPH, J. ----------------------------------- W.P(C).No.8007 of 2007 ----------------------------------- JUDGMENT 27th June, 2008