IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON THURSDAY, THE 23RD JULY 2009 / 1ST SRAVANA 1931 WP(C).No. 12596 of 2006(Y) ------------------------------------ PETITIONER(S): ----------------------- TTK PRESTIGE LIMITED, 35/1953/1954, MAREENA BUILDINGS, M.G.ROAD, ERNAKULAM, COCHIN-682 106. (REPRESENTED BY B.SREEKUMAR, ASST. MANAGER (COMMERCIAL). BY ADV.MR.VIJAYAN. K.U. MR.K.N.SREEKUMARAN RESPONDENT(S): ------------------------ 1. THE ASSISTANT COMMISSIONER, SPECIAL CIRCLE-II, ERNAKULAM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, PUBLIC OFFICE BUILDING, THIRUVANANTHAPURAM. 3. STATE OF KERALA, REPRESENTED BY THE SECRETARY (TAXES), GOVT. SECRETARIAT, THIRUVANANTHAPURAM. BY GOVT. PLEADER MR.V.K.SHAMSUDHEEN THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23/07/2009, ALONG WITH WPC NO. 24470 OF 2005 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C) NO.12596/2006 APPENDIX PETITIONER'S EXHIBITS P1:- COPY OF THE ORDER NO.C3-28897/01/CT/18-4-02 OF THE 2ND RESPONDENT. P2:- COPY OF THE PRESSSESSMENT NOTICE DT. 8.2.06 OF THE IST RESPONDENT. P3:- COPY OF THE REPLY DT. 28.2.06 FILED BY THE PETITIONER BEFORE THE IST RESPONDENT. P4:- COPY OF THE ASSESSMENT ORDER DT. 28.2.06 PASSED BY THE IST RESPONDENT. P5:- COPY OF THE ORDER NO.C3-60238/03/CT DT. 22.6.04 OF THE 2ND RESPONDENT. P6:- COPY OF THE INTERIM ORDERS OF THIS HONOURABLE COURT IN WPC. 9439/05 DT. 22.3.05 & WPC.24470/05 DT. 18.8.05. TRUE COPY P.S . TSS JUDGE TSS P.R. RAMACHANDRA MENON, J. ........................................................................ W.P.(C) No. 12596 OF 2006 & 24470 OF 2005 ......................................................................... Dated this the 23rd July, 2009 J U D G M E N T The common issue involved in these cases is whether the LPG Stove made of stainless steel is 'stainless steel product' or a metallic product. The issue was considered by this Court earlier in APPLICO vs. STATE OF KERALA [2000 (1) KLT 581] holding it in favour of the assessee. Subsequently, the order passed by the Appellate Tribunal, following the above verdict, was subjected to challenge from the part of the State in the Revision Petition (S.T.Revision No.138 of 2008). A Division Bench of this Court as per the Order dated 25.05.2009 held that the issue stands squarely covered by the decision rendered earlier and accordingly, interference was declined and the S.T. Revision was dismissed. 2. In the above circumstances, the issue involved in the present cases also stands settled and the position is answered W.P.(C) No. 12596 OF 2006 & 24470 OF 2005 2 in favour of the assessee. Accordingly, the impugned orders are hereby set aside. Both the Writ Petitions are allowed as above. No cost. P.R. RAMACHANDRA MENON, JUDGE. lk