IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE HARUN-UL-RASHID THURSDAY, THE 2ND APRIL 2009 / 12TH CHAITHRA 1931 WP(C).No. 21158 of 2007(R) -------------------------- PETITIONER: --------------- M/S. SOUTHERN ROACK & AGGREGATE MINING COMPANY, VALLAMKULAM, THIRUVALLA, REPRESENTED BY ITS MANAGER, MANESH THOMAS. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON RESPONDENTS: --------------- 1. COMMERCIAL TAX OFFICER, THIRUVALLA. 2. COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. GOVERNMENT PLEADER FOR R1-3 SRI K.D. PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 2/4/2009 ALONG WITH WPC NO. 21165 OF 2007 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C).NO.21158/2007 APPENDIX PETITIONER'S EXTS: EXT.P1 COPY OF ORDER NO.141171693/04-05 2006-07 DATED 4/6/2007 ISSUED BY THE IST RESPONDENT. EXT.P2 COPY OF ORDER NO.3200516812/05-06 DATED 4/6/07 ISSUED BY THE IST RESPONDENT. EXT.P3 COPY OF THE ORDER NO.32030516812/05-06 DTD. 4/6/07 ISSUED BY THE IST RESPONDENT. EXT.P4 COPY OF THE CIRCULAR NO.11/07 DTD 28/2/2007 ISSUED BY THE 2ND RESPONDENT. TRUE COPY P.S. TO JUDGE. HARUN-UL-RASHID,J. ----------------------------------- W.P.(C).NOS.21158 & 21165 OF 2007 ------------------------------------ DATED THIS THE 2ND DAY OF APRIL, 2009 JUDGMENT The prayers in the above writ petitions are to quash Exts.P1 to P3 orders issued by the lst respondent and Ext.P4 circular issued by the 2nd respondent. The question raised in these writ petitions are regarding the compounded rate of tax applicable for crushers in terms of the similarly worded explanations occurring at the foot of Section 7(1)(b) of the Kerala General Sales Tax Act, 1963 and Section 8(b) of the Kerala Value Added Tax Act, 2003. 2. A batch of writ petitions were disposed of by this Court by judgment dated 5th March, 2009. The very same question was considered by this Court and allowed the writ petitions quashing the Circular produced as Exts.P3 and P4 in those writ petitions and declared that the compounded rate of tax on primary crusher is 50% of the respective rates mentioned in -2- W.P.(C).No.21158 & 21165/07 clauses (i), (ii) and (iii) respectively of Section 7(1)(b) of the KGST Act and Section 8(b) of the KVAT Act depending upon the size of the primary crusher in each case. This Court also declared that the clarification issued by the Commissioner of Commercial Taxes as per order No.C3.44514/04/CT dated 2/4/2005 is in terms of the declaration made therein. This Court also ordered that any payments made by the dealers contrary to the declaration of law as contained in this judgment will be refunded in accordance with law. The above such declaration passed by this Court is squarely applicable to these writ petitions. In the circumstances, Exts.P1 to P4 are quashed and these writ petitions are allowed in terms of the judgment passed by this Court in W.P.(C).No.23980/2007 and other connected writ petitions. HARUN-UL-RASHID, Judge. kcv.