IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN MONDAY, THE 17TH MARCH 2008 / 27TH PHALGUNA 1929 OP.No. 30011 OF 2002(W) PETITIONER: M/S. MOON CHEMICALS, NADUVILAKKARA, THEVALAKKARA, KOLLAM-24, REPRESENTED BY ITS MANAGER, MR.K.RAVI BY ADVOCATES-: SRI.E.K.NANDAKUMAR SRI.A.K.JAYASANKAR NAMBIAR SRI.ANIL D. NAIR SMT.PRIYA MAHESH SMT.PRIYA MANJOORAN RESPONDENTS: 1. GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, KOLLAM. 2. DIRECTOR OF INDUSTRIES AND COMMERCE, THIRUVANANTHAPURAM 3. STATE OF KERALA, REPRESENTED BY CHIEF SECRETARY TO GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. ADDITIONAL RESPONDENT NO: 4:- TAHSILDAR, TALUK OFFICE, KARUNAGAPPALLY. (ADDITIONAL RESPONDENT NO.4 IMPLEADED AS PER ORDER ON C.M.P. NO. 58153/2002 DATED 26.11.2002.) GOVERNMENT PLEADER SRI. TEK CHAND. THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 17/03/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: O.P. NO. 30011/2002 ORDER ON CMP NOS. 50751/2002 & 58154/2002 & CMP NO. 6360/2003 // DISMISSED // 17.3.2008 SD/-, P.R. RAMAN, JUDGE. APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE NOTIFICATION NO. 1729/93 DATED NIL. EXT.P2 TRUE COPY OF THE ORDER OF THE 1ST RESPONDENT TO THE PETITIONER DATED 10.6.1999. EXT.P3 TRUE COPY OF THE APPEAL FILED BEFORE THE 2ND RESPONDENT DATED 22.6.1999. EXT.P4 TRUE COPY OF THE CERTIFICATE OF THE REGIONAL RESEARCH LABORATORY PRODUCED BEFORE THE 2ND RESPONDENT DATED NIL. EXT.P5 TRUE COPY OF THE ORDER PASSED BY THE 2ND RESPONDENT TO THE PETITIONER DATED 18.9.2002. EXT.P6 TRUE COPY OF THE ORDER OF THE 2ND RESPONDENT TO THE PETITIONER DATED 28.4.2000. EXT.P7 TRUE COPY OF THE JUDGMENT IN O.P. NO. 13409 OF 2000 TO THE PETITIONER DATED 28.3.2001. EXT.P8 TRUE COPY OF THE LETTER ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER DATED 29.10.2002. EXT.P9 TRUE COPY OF THE JUDGMENT DATED 18TH JANUARY, 2000 ISSUED BY THE HON'BLE COURT TO THE PETITIONER IN O.P. NO. 1814/2000. EXT.P10 TRUE COPY OF THE CHALAN EVIDENCING THE PAYMENT DATED 19.5.2000. EXT.P11 TRUE COPY OF THE CHALAN NO.501 EVIDENCING THE PAYMENT DATED 8.3.2000. EXT.P12 TRUE COPY OF THE JUDGMENT ISSUED BY THIS HON'BLE COURT TO THE PETITIONER IN O.P. NO. 9984/2002 DATED 11.4.2002. :2: O.P. 30011/2002 EXT.P13 TRUE COPY OF THE CHALAN EVIDENCING PAYMENT DATED 15.12.2000. EXT.P14 TRUE COPY OF THE CHALAN EVIDENCING PAYMENT DATED 31.3.2000. EXT.P15 TRUE COPY OF THE REVENUE RECOVERY NOTIICE ISSUED BY THE 4TH RESPONDENT TO THE PETITIONER DATED 14.1.2003. EXT.P16 TRUE COPY OF THE ORDER ISSUED BY THE APPELLATE ASSISTANT COMMISSIONER, KOLLAM DATED 21.1.2003. RESPONDENTS' EXHIBITS: NIL. // TRUE COPY // P.S. TO JUDGE. KNC/- P.R. RAMAN, J. = = = = = = = = = = O.P. NO. 30011 OF 2002 = = = = = = = = = = = = DATED THIS, THE 17 DAY OF MARCH, 2008. J U D G M E N T The issue that arises in this writ petition is as to whether the conversion of carbonated silicate to sodium silicate amounts to manufacturing process. This issue has been answered against the petitioner in Navarathana Chemicals v. State of Kerala (2006(4) KLT 561). In view of the above decision, this writ petition is dismissed. P.R. RAMAN, (JUDGE) knc/- :2: P.R. RAMAN, J. = == = = = = = = O.P. NO. 30011/2002 = = = = = = = = = = = J U D G M E N T 17.3.2008.