IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE HARUN-UL-RASHID THURSDAY, THE 22ND JANUARY 2009 / 2ND MAGHA 1930 OP.No. 8616 of 2001(A) ------------------------------- PETITIONER: ------------------ M/S.ROSVAR STEEL LTD., ROOM NO.2/262, PUDUSSERY PANCHAYAT, KANJIKODE, PALAKKAD, REPRESENTED BY ITS DIRECTOR, R.RAVICHANDRAN. BY ADV. SRI.C.P.MOHAMMED NIAS RESPONDENTS: ----------------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT- II) SPECIAL CIRCLE, PALAKKAD. 2. THE STATE OF KERALA REPRESENTED BY THE SECRETARY TO THE GOVERNMENT (SALES-TAX) TRIVANDRUM. BY GOVERNMENT PLEADER SRI.K.D.PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 22/01/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: O.P.NO.8616 OF 2001-A APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE NOTICE DATED 4.2.2000 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXT.P2 TRUE COPY OF THE REPLY DATED 27.3.2000 SENT BY THE PETITIONER TO EXT.P2 EXT.P3 TRUE COPY OF THE ASSESSMENT ORDER DATED 31.3.2000 ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXT.P4 TRUE COPY OF THE NOTICE OF DEMAND FOR RS.3,50,413/- ISSUED BY THE FIRST RESPONDENT TO THE PETITIONER EXT.P5 TUE COPY OF THE ORDER IN STRP 145/2000 DATED 29.1.01 ISSUED BY THE FIRST RESPONDENT. / TRUE COPY/ HARUN-UL-RASHID, J. ------------------------------------------- O.P.No.8616 of 2001-A ------------------------------------------ Dated, this the 22nd day of January, 2009 JUDGMENT This writ petition was filed challenging the levy of purchase tax. Learned counsel for the petitioner submitted that the issue is now squarely covered in favour of the petitioner in the light of the latest decision of the apex Court. Learned counsel brought to the notice of this Court the decision of the Supreme Court in Peekay Re rolling Mills (P) Ltd. v. Assistant Commissioner (2007 (2) KLT 704). 2. In view of the decision of the apex Court covering the dispute raised, the writ petition is allowed in terms of the judgment of the apex Court. In the light of the said decision, the claim for purchase tax and the demand pursuant thereto cannot be enforced. HARUN-UL-RASHID (JUDGE) vns