IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 10TH AUGUST 2009 / 19TH SRAVANA 1931 WA.No. 2219 of 2006(B) ---------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.22316/2006 Dated 29/09/2006 .................... APPELLANT(S): PETITIONERS ------------------------- N.T.JOSEPH, S/O.N.P.THOMAS, AGED 53 YEARS, MANAGING DIRECTOR, M/S.THOMSON SPECIALITY PACKAGINS AND EXPORTS INDIA LTD., P.T.JACOB ROAD, KOCHI-682 005. BY ADV. SRI.C.A.CHACKO SMT.C.M.CHARISMA SRI.N.A.SHAFEEK RESPONDENT(S): --------------- 1. THE GENERAL MANAGER, DISTRICT INDUSTRIES CENTRE, ERNAKULAM. 2. THE TAHSILDR, KOCHI TALUK, KOCHI. 3. THE DISTRICT COLLECTOR, ERNAKULAM. 4. THE SALES TAX OFFICER, 2ND CIRCLE, MATTANCHERRY, KOCHI. GOVERNMENT PLEADER SRI. MOHAMMED RAFIQ THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 10/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & C. K. ABDUL REHIM, JJ. -------------------------------------------- W. A. No. 2219 OF 2006 -------------------------------------------- Dated this the 10th day of August, 2009 JUDGMENT Ramachandran Nair,J. Writ Petition was filed for a direction to the respondents to grant the benefit of balance sales tax exemption available to constituent units which on turning sick formed through amalgamation the appellant- company. The case of the appellant is that company is formed by amalgamating different sick industrial units and the scheme of exemption from sales tax permits the appellant to get continued exemption granted to the industrial units which formed the appellant company through amalgamation as per the direction of the High Court. Government Pleader submitted that appellant has not furnished any details to the Government for them to consider continued eligibility for exemption. Therefore, according to him, even though the scheme of exemption provides for rehabilitation of unit, the appellant has not in fact been able to successfully organise themselves after obtaining orders for rehabilitation. In fact, the appellant company is stated to be 2 not functioning for the last several years. Since the appellant is not running successfully there is no need for them to press for their sales tax exemption on the products which are not manufactured or sold. Consequently, the dispute raised is only academic in nature. We therefore dismiss the appeal. (C.N.RAMACHANDRAN NAIR) Judge. (C. K. ABDUL REHIM) Judge. kk 3