IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 10TH APRIL 2008 / 21ST CHAITHRA 1930 WP(C).No. 12423 of 2008(D) -------------------------- PETITIONER: -------------- SRI.E.V.SHIBU, PROPRIETOR, ELUVATHUNGAL MARKETING COMPANY, N.H.47, MAIN ROAD, CHALAKUDY, TRICHUR DISTRICT. BY ADV. SRI.E.P.GOVINDAN RESPONDENTS: ------------------ 1. THE ASST.COMMISSIONER (AUDIT ASSESSMENT), COMMERCIAL TAXES, TRICHUR. 2. STATE OF KERALA REPRESENTED BY SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, TRIVANDRUM. BY GOVERNMENT PLEADER SRI. C.K. GOVINDAN. THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 10/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR, J. ------------------------- W.P.(C) No. 12423 of 2008 --------------------------------- Dated, this the 10th day of April, 2008 J U D G M E N T Since the main issue raised, i.e. disallowance of part of the input tax credit on account of credit note received by the peititoner, is covered by the decision of this Court in WP(C) No. 8626/2008 & connected cases, there will be direction to respondents to give same reliefs to the petitioner, if petitioner compliance with the circular issued by the Commissioner as directed in that judgment. So far as other issues are cocerned, it is for the petitioner to take up the matter in appeal before the statutory authority. This writ petition is disposed of with a direction to the Assessing Officer to modify the assessment to the extent required in terms of the judgment stated above, on petitioner producing certificates / declarations from suppliers in terms of circular. (C.N.RAMACHANDRAN NAIR, JUDGE) jg