IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 26TH AUGUST 2009 / 4TH BHADRA 1931 WP(C).No. 36092 of 2007(V) --------------------------------------- PETITIONER: ------------------ M/S GREENS CONCEPTS, ST. ALBERTS SCHOOL LINE ROAD, BANERJI ROAD, KOCHI-18, REPRESENTED BY THE MANAGING PARTNER, A.AZHAR AZEEZ. BY ADV. SRI.C.K.THANU PILLAI SRI. JINU K MOHAN RESPONDENT(S): ------------------------ 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE UNION OF INDIA, REPRESENTED BY THE REVENUE SECRETARY, CENTRAL SECRETARIAT, NORTH BLOCK, NEW DELHI. 3. THE COMMISSIONER OF CENTRAL EXCISE, C.R.BUILDINGS, I.S.PRESS ROAD, KOCHI-18. 4. THE COMMERCIAL TAX OFFICER(AA), COMMERCIAL TAXES, ERNAKULAM. 5. M/S IDEA MOBILE COMMUNICATIONS LTD., MERCY ESTATE, M.G.ROAD, KOCHI-15, REPRESENTED BY ITS MANAGER. ADV. SRI.P.PARAMESWARAN NAIR,ASST.SOLICITOR FOR R2 TO 3 GOVERNMENT PLEADER: SRI. V.K.SHAMSUDHEEN. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 26/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) No. 36092/2007 APPENDIX PETITIONER'S EXHIBITS Ext.P1 : COPY OF NOTICE NO.32071297735/2005-06 DATED 29.09.2007 ISSUED BY THE 4TH RESPONDENT. Ext.P2 : COPY OF THE INVOICE/SERVICE BILL NO.9982 DATED 24.03.2006 ISSUED BY THE 5TH RESPONDENT. Ext.P3 : COPY OF ORDER IN W.P.(C) NO.31281/2007 DATED 22.10.2007 RESPONDENT'S EXHIBITS : Nil // True Copy // PA to Judge. P.R.RAMACHANDRA MENON, J. =========================== W.P.(C) No. 36092 OF 2007 =========================== Dated this the 26th day of August, 2009 JUDGMENT The basic issue involved in this Writ Petition is whether the distribution of Re-charge Coupons will constitute any 'sale' so as to attract the tax liability in view of the entry No. 117 of the 3rd Schedule to the KVA Tax Act. 2. Learned Counsel for the petitioner submits that the above issue has already been considered and answered by this Court, as per the judgment dated, 13.2.2009 in W.P.(C) No.27445/05 and connected cases. It has been followed by this Bench as well, vide the judgment dated 8.7.2009 in W.P.(C) No.37309/07 and connected cases. 3. In the said circumstances Ext.P1 to the extent, it W.P.(C) 36092/2007 2 is subjected to challenge with regard to the proposal to levy tax under the KVA Tax Act on the 'Re-charge Coupons' is set aside. The Writ Petition is allowed of the said extent. No cost. P.R.RAMACHANDRA MENON, JUDGE SS