IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 19TH JUNE 2008 / 29TH JYAISHTA 1930 WP(C).No. 1738 of 2005(F) ------------------------- PETITIONER: ------------ MESSRS.MALABAR WIRE CUT BRICK MANUFACTURERS ASSOCIATION, REPRESENTED BY ITS SECRETARY, MR. M. FAISAL RAHMAN, P.O. FEROKE-673 631, KOZHIKODE DISTRICT. BY ADV. SRI.P.R.VENKETESH RESPONDENTS: ------------- 1. STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, COMMERCIAL TAXES, TAXES DEPARTMENT, THIRUVANANTHAPURAM. 2. THE COMMISSIONER, DEPARTMENT OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 3. DY. COMMISSIONER, COMMERCIAL TAXES, KOZHIKODE. 4. SALES TAX OFFICER, IV CIRCLE, KOZHIKODE. BY G.P. SRI.TEK CHAND FOR R1TO4 THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF CERTIFICATE OF REGISTRATION OF THE PETITIONER DT.23.1.1991. P2: TRUE COPY OF NOTICE U/S.17(3) OF THE KGST ACT 1963 DT.9.9.2004. P3: .DO. DT.20.9.2004. P4: TRUE COPY OF COMMUNICATION DT.12.10.2004 ISSUED BY COMMISSIONER TO THE DY. COMMISSIONER WITH COPY TO THE MALABAR WIRECUT BRICKS ASSOCIATION DT.12.10.2004. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.1738 of 2005 .................................................................... Dated this the 19th day of June, 2008. JUDGMENT The petitioner is challenging Ext.P4 notification whereunder bricks and wirecut bricks are treated differently for the purpose of levy of sales tax. I do not think the clarification has any significance after the commencement of the KVAT Act under which bricks are taxable. So far as the cases prior to that is concerned, there was no stay against implementation of the clarification and so much so, parties would have collected tax and remitted the same. However, I do not want to pronounce on the merits of the case and it will be open to any member of the petitioner-Association or any aggrieved person to approach this court, if there is any individual grievance. The W.P. is closed as above. C.N.RAMACHANDRAN NAIR Judge pms