IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE CHIEF JUSTICE MR.J.CHELAMESWAR & THE HONOURABLE MR. JUSTICE ANTONY DOMINIC TUESDAY, THE 22ND MARCH 2011 / 1ST CHAITHRA 1933 WA.No. 1007 of 2008() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.36319/2007 Dated 10/04/2008 .................... APPELLANT(S): PETITIONER ------------------------------------------ M/S.NIRMAL TYRES (APPLIANCES DIVISION), 5/193, NIRMAL ARCADE, BYE PASS ROAD, ERANJIPALAM, CALICUT-673 REPRESENTED BY ITS PARTNER C.VIJAYAN. BY ADV. SRI.P.B.SAHASRANAMAN SRI.K.JAGADEESH SRI.T.S.HARIKUMAR RESPONDENT(S): RESPONDENTS ------------------------------------------------- 1. STATE OF KERALA REPRESENTED BY ITS PRINCIPAL SECRETARY, REVENUE DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE COMMERCIAL TAX OFFICER (AUDIT), OFFICE OF THE DEPUTY COMMISSIONER (AUDIT ASSESSMENT), KOZHIKODE. 3. THE DEPUTY COMMISSIONER, (APPEAL), OFFICE OF THE DEPUTY COMMISSIONER (AA), DEPARTMENT OF COMMERCIAL TAXES, KOZHIKODE. GOVERNMENT PLEADER SRI.K.P.PRADEEP FOR R1 TO 3 THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 22/03/2011 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: J.CHELAMESWAR, C.J. & ANTONY DOMINIC, J. =============================== W.A. NO. 1007 OF 2008 =================== Dated this the 22nd day of March, 2011 J U D G M E N T Antony Dominic, J. Petitioner approached this Court mainly with the following prayers:- i) to issue a writ, direction or order in the nature of mandamus or such other appropriate writ, direction or order commanding the respondents not to include the value of credit notes in the taxable turnover taking into consideration the Explanation VII Sec.2 (iii) of the Kerala Value Added Tax Act, 2003. ii) to issue a writ of certiorari calling for the records leading to Ext.P1 and quash the same. 2. The writ petition was dismissed and it is aggrieved by the said judgment the appeal has been filed. It is now brought to our notice that the issue raised in the writ appeal is fully covered against the appellant in view of the judgment of this Court in Madras Cements v. Asst.Commissioner (Audit-Assmt.) & WA No.1007/2008 : 2 : Ors. {(2010) 18 KTR 214}. Since the issue is thus fully covered, the writ appeal is only to be dismissed and we do so. J.CHELAMESWAR CHIEF JUSTICE. ANTONY DOMINIC JUDGE. Rp