IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR TUESDAY, THE 22ND JULY 2008 / 31ST ASHADHA 1930 WP(C).No. 22292 of 2003(D) -------------------------- PETITIONER: ------------ THRISSUR DAIRY (MILMA), (A UNIT OF ERNAKULAM REGIONAL CO-OPERATIVE MILK PRODUCERS UNION LTD), RAMAVARMAPURAM, THRISSUR. REPRESENTED BY ITS SENIOR ACCOUNTS OFFICER, SRI.V.SADANANDAN. BY ADV. SRI.N.MURALEEDHARAN NAIR SRI.MANOJ KUMAR.M RESPONDENTS: ------------- 1. COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDINGS, THIRUVANANTHAPURAM. 2. ASSISTANT COMMISSIONER (ASSESSMENT) SPECIAL CIRCLE, THRISSUR. 3. THE DEPUTY COMMISSIONER (APPEALS) SPECIAL CIRCLE, COMMERCIAL TAXES, ERNAKULAM. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22/07/2008 ALONG WITH WPC 35370/2004, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX (WPC 22292/2003) PETITIONER'S EXHIBITS: P1: TRUE COPY OF ASSESSMENT ORDER PASSED BY R2 FOR THE YEAR 97-98 DT.24.3.2003. P2: .DO. .DO. FOR THE YEAR 98-99 DT.22.3.03. P3: TRUE COPY OF ORDER PASSED BY R1 AGAINST 3RD PARTY DT.15.2.03. P4: TRUE COPY OF APPEAL FILED BY PETITIONER BEFORE R3 FOR THE YEAR 1997- 98 DT.28.4.2003. P5: .DO. 98-99 .DO. P6: .DO. STAY PETITION FOR THE YEAR 97-98 DT.28.4.2003. P7: .DO. FOR THE YEAR 98-99 DT. .DO. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) Nos.22292/2003 & 35370/2004 .................................................................... Dated this the 22nd day of July, 2008. JUDGMENT The question raised i.e. rate of tax on "Sambharam", is covered by judgment of this court in assessee's own case. Following the said judgment these W.Ps. are allowed vacating the clarification orders and with direction to the Assessing Officer to apply the rate for this year also in terms of the judgment abovereferred. C.N.RAMACHANDRAN NAIR Judge pms