IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 1ST SEPTEMBER 2008 / 10TH BHADRA 1930 WP(C).No. 26226 of 2008(V) -------------------------- PETITIONER: ------------ A.KRISHNAN PROPRITOR KRISHNA AGENCIES BIG BAZAR, PALAKKAD BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON RESPONDENTS: ------------- 1. COMMECIAL TAX OFFICER(AA) COMMECIAL TAXES, PALAKKAD 2. COMMISSIONER OF COMMECIAL TAXES THIRUVANANTHAPURAM 3. STATE OF KERALA REP.BY ITS SECRETARY TAXES DEPARTMENT, KERALA GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM BY GOVERNMENT PLEADER ADV.SRI.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 01/09/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: K.M. JOSEPH, J. ```````````````````````````````````````````````````` W.P.(C) No. 26226 OF 2008 V ```````````````````````````````````````````````````` Dated this the 1st day of September, 2008 J U D G M E N T Petitioner impugns Ext.P7 order of assessment under the KVAT Act for the assessment year 2005-06 under section 25 of the said Act assessing the petitioner on a turnover of match boxes. Ext.P7 is a notice of demand. 2. I heard learned counsel for the petitioner and learned government pleader. The contention raised by the petitioner is that the petitioner is liable to be exempted from tax as the product of the petitioner is handmade match boxes. He procures the same from Tamil Nadu. He points out that the assessing authority has been swayed by the Circular issued by the government. He points out that the products are handmade and hence liable to be exempted and he made application for appointment of commissioner. I would think, in the facts and circumstances of the case and having gone through the documents including the reply, that this is a case WPC.26226/08 : 2 : where he is to be relegated to prefer appeal where he can request before the appellate authority for the appointment of commissioner. I am sure that the appellate authority will deal with the application in accordance with law. Writ petition is disposed of as above. Sd/- (K.M.JOSEPH, JUDGE) aks /TRUE COPY/ P.A.TO JUDGE