IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 11TH APRIL 2008 / 22ND CHAITHRA 1930 OP. No. 25643 of 2000(C) ---------------------------------- PETITIONER: ----------------- EMPEE DISTILLERIES LIMITED, HAVING ITS FACTORY AT NEW INDUSTRIAL DEVELOPMENT AREA, MENON PARA ROAD, KANJIKODE, PALAKKAD REP. BY ITS GENERAL MANAGER (OPERATIONS) G. SURENDRAN. BY ADV. SRI. V. GIRI RESPONDENTS: --------------------- 1. STATE OF KERALA, REP. BY THE REVENUE DEPARTMENT, SECRETARIAT, GOVT. OF KERALA, THIRUVANANTHAPURAM. 2. THE SALES TAX OFFICER, No.2, PALAKKAD. 3. KERALA STATE BEVERAGES (MANUFACTURING AND MARKETING) CORPORATION LIMITED, SASTHA KRIPA OFFICE COMPLEX, SASTHAMANGALAM, THIRUVANANTHAPURAM, REP. BY THE SECRETARY. BY ADV. SRI. C.S. BALAKRISHNAN GOVERNMENT PLEADER SRI.TEK CHAND THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 11/04/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: OP. No. 25643/2000 Order on C.M.P.No.43253/2000 in O.P.No.25643/2000 Dismissed. 11.04.2008 Sd/- KURIAN JOSEPH, JUDGE. A P P E N D I X PETITIONER'S EXHIBITS: EXT. P1 : COPY OF THE LICENSE FOR COMPOUNDING AND BLENDING OF FOREIGN LIQUOR. EXT. P2 : COPY OF THE LICENSE FOR BOTTLING OF FOREIGN LIQUOR. EXT. P3 : COPY OF THE LICENSE FOR POSSESSION OF SPIRIT WITHOUT PAYMENT OF DUTY. // True Copy // P.A. to Judge. smp KURIAN JOSEPH, J. --------------------------------------- O.P. No. 25643 OF 2000 --------------------------------------- Dated this the 11th day of April, 2008. J U D G M E N T The issue regarding payment of tax as raised in this original petition is covered against the petitioner by the decision reported in State of Kerala and others vs. Maharashtra Distilleries Ltd. (141 STC 358). Therefore, this original petition is dismissed. KURIAN JOSEPH, JUDGE. ps KURIAN JOSEPH, J. O.P. No.25643 OF 2000 J U D G M E N T 11.04.2008