IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 4TH JULY 2008 / 13TH ASHADHA 1930 WP(C).No. 32467 of 2005(M) --------------------------------------- PETITIONER: ------------------ THE INDIAN DENTISTS ASSOCIATION, KERALA STATE BRANCH, REPRESENTED BY ITS SECRETARY (ADDRESS). BY ADV. SRI.P.T.MOHANKUMAR SMT.ARLISS TRENCY ANTONY RESPONDENTS: ----------------------- 1. THE STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY,GOVERNMENT OF KERALA, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF COMMERICIAL TAXES, GOVERNMENT OF KERALA, GOVERNMENT SECRETAIRAT, THIRUVANANTHAPURAM. ADV. SMT.K.A.ANGEL TREENA FOR ADDL.R.3 BY GOVERNMENT PLEADER SRI.NOBLE MATHEW THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 04/07/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: KURIAN JOSEPH, J. --------------------------------------- W.P.(C) No. 32467 OF 2005 --------------------------------------- Dated this the 4th day of July, 2008. J U D G M E N T This writ petition is filed with the following prayer: i) To pass a writ, order or direction in the nature of mandamus or other appropriate form of writ directing the respondents to treat prosthetics fabricated or set by dentists themselves or by the dental laboratories under their directions, as “artificial parts of body” appearing in Entry No.2 (3) in the First Schedule to the Kerala Value Added Tax Act, 2003 as amended by the Act 39 of 2005, by adopting a distinctive classification and separating such devices from the categorisation of “artificial teeth” manufactured as standardized products and included in Entry No.36(25) of the Third Schedule to the above Act. Petitioner has submitted Exhibit P3 before the second respondent. There will be a direction to the second respondent to look into Exhibit P3 and pass appropriate orders thereon in accordance with law, if not already passed, with notice to the petitioner within a period of four months from the date of production of a copy of this judgment. This writ petition is disposed of as above. KURIAN JOSEPH, JUDGE. smp KURIAN JOSEPH, J. W.P.(C) No. 32467 OF 2005 J U D G M E N T 04.07.2008