IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 28TH OCTOBER 2010 / 6TH KARTHIKA 1932 WP(C).No. 17466 of 2006(D) ---------------------------------- PETITIONER(S): ------------------ 1. PARISONS AGROTECH (P) LTD., 6/1183, CHEROOTTY ROAD, CALICUT, REP. BY ITS DIRECTOR, MR. KHALID. 2. PARISONS FOODS (P) LTD., 6/1183, CHEROOTTY ROAD, CALICUT, REPRESENTED BY ITS DIRECTOR, MR. KHALID. BY ADVS. SRI.A.M.SHAFFIQUE, SENIOR ADVOCATE SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR RESPONDENT(S): -------------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. R1 BY GOVT.PLEADER SRI.K.P.PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 28/10/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: svs/ WP(C).No. 17466/2006(D) APPENDIX PETITIONER'S EXHIBITS: P1: COPY OF THE CERTIFICATE OF EXEMPTION GRANTED TO THE 1ST PETITIONER, ORDER NO.C4.18945/03/CT DATED 01/01/2004. P2: COPY OF THE CERTIFICATE OF EXEMPTION GRANTED TO THE 2ND PETITIONER, ORDER NO.C4.36757/03/CT DATED 27/06/2005. P3: COPY OF THE APPELLATE ORDER DATED 28/11/2005 RECEIVED BY ONE SUCH PURCHASER M/S. ELAMBILAT AGENCIES, KANNUR (SALES TAX APPEAL NO.946/2005). RESPONDENT'S EXHIBITS NIL /TRUE COPY/ P.A. TO JUDGE svs/ P.R. RAMACHANDRA MENON, J. .............................................................................. W.P.(C) No. 17466 OF 2006 ......................................................................... Dated this the 28th October , 2010 J U D G M E N T The petitioners have approached this Court with the following prayers: “i) to declare that Rule 32 (13B) of the KGST Rules, 1963 to the extent it contemplates a reduction of the tax payable by the trade mark or brand name holder by only such sum as represents the tax paid at the previous point of sale, is ultra vires of the provisions of the KGST Act, 1963 and hence illegal and unconstitutional. ii) to direct the 2nd respondent and other statutory adjudicating/ appellate authorities working under him to refrain from including the turnover exempted at the hands of the selling dealer while computing the tax liability of the brand name/trade mark holder who effects the second sale (deemed first sale ) of the goods under a brand name or trade mark; iii) to direct the 2nd respondent to issue suitable directions to the statutory adjudicating/appellate authorities working under him to refrain from including the turnover exempted at the hands of the selling dealer while computing the tax liability of the brand name/trade mark holder who effects the second sale (deemed first sale) of the goods W.P.(C) No. 17466 OF 2006 2 under a brand name or trade mark, pending disposal of the writ petition; iv) to grant such other and incidental reliefs as this Hon'ble Court may deem just and necessary on the facts and circumstances of this case; and v) to allow this Writ Petition with costs to the petitioner.” 2. The learned Counsel for the petitioners submits that during the pendency of the above Writ Petition, the Government had issued Notification No. GO(P)No.119/2007/TD dated 10.05.2007, whereby the grievance projected by the petitioners has been taken care of and in the said circumstances, no orders are warranted in the Writ Petition. The above submission is recorded. The Writ Petition is closed. P.R. RAMACHANDRA MENON, JUDGE. lk