IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 19TH MAY 2010 / 29TH VAISAKHA 1932 WP(C).No. 14139 of 2010(N) -------------------------- PETITIONER: --------------- MOHAMMED IQBAL, THREE STAR SAW MILL & FURNITURE, NADAPARAMBU.P.O., CHEMBRA, PATTAMBI, PALAKKAD DISTRICT. BY ADV. MR. N.MURALEEDHARAN NAIR MR. T.G.ABHILASH RESPONDENTS: --------------- 1. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECKPOST, MEENAKSHIPURAM, PALAKKAD DISTRICT. 2. COMMISSIONER OF COMMERICIAL TAXES, PUBLIC OFFICE BUILDING, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER MR. C.K. GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 19/05/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) No. 14139 of 2010 ~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 19th day of May, 2010 JUDGMENT The petitioner is challenging the sustainability of Circular 28/2008 dated 19.06.2008 with regard to fixation of minimum value for the imported consignment of timber in connection with payment of advance tax as contemplated under Section 47 (16 A) of KVAT Act. 2. Heard the learned Government Pleader as well. 3. The issue is squarely covered by the decision rendered by this Court in Shaji MR, Mridhul Timbers Vs. Inspector, Sales Tax Check Post, Meenakshipuram (17 KTR 571). It is also brought notice of this Court that was subjected to challenge before the Division Bench and it was dismissed. No interference is warranted. The Writ Petition is dismissed. P. R. RAMACHANDRA MENON, JUDGE kmd