IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR FRIDAY, THE 6TH JUNE 2008 / 16TH JYAISHTA 1930 WP(C).No. 8214 of 2005(C) ------------------------- PETITIONER: ------------ WIPRO GE MEDICAL SYSTEMS LTD., WHITEFILED, BANGALORE-560 066, REP. BY ITS BUSINESS MANAGER, KERALA, MR.K.V.VIDHI PRASAD. BY ADV. SRI.JOSEPH MARKOSE SRI.MITHUN MARKOS RESPONDENTS: ------------- 1. INTELLIGENCE OFFICER, INTELLIGENCE SQUAD NO.4, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 2. DEPUTY THAHSILDAR, KANAYANNUR. 3. DEPUTY COMMISSIONER OF COMMERCIAL TAXES, PALAKKAD. BY G.P. SRI. TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 06/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE INVOICE DATED 28.6.2002 OF MODERN DIAGNOSTIC CENTRE HOSPITAL. EXT.P2 TRUE COPY OF THE CONSIGNMENT NOTE DATED 14.8.2002 OF THE TRANSPORT CORPORTION OF INDIA LTD. EXT.P3 TRUE COPY OF THE NOTICE DATED 17.8.2002 OF THE 2ND RESPONDENT. EXT.P4 TRUE COPY OF THE CERTIFICATE DATED 3.9.2002 FROM THE HEAD OF THE MEDICINE DEPARTMENT OF THE MEDICAL COLLEGE HOSPITAL, THIRUVANANTHAPURAM EXT.P5 TRUE COPY OF THE CERTIFICATE DATED 16.8.2002 ISSUED BY THE BANGALORE INSTITUTE OF ONCOLOGY. EXT.P6 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.11.2002 OF THE FIRST RESPONDENT. EXT.P7 TRUE COPY OF CERTIFICATE DATED 12.3.2003 FROM BHABHA AUTOMIC RESEARCH CENTRE, MUMBAI. EXT.P8 TRUE COPY OF CERTIFICATE DATED 12.3.2003 FROM JASLOK HOSPITAL, MUMBAI. EXT.P9 TRUE COPY OF THE ORDER DATED 3.6.2003 ISSUED BY THE APPELLATE COMMISSIONER. EXT.P10 TRUE COPY OF THE APPEAL DATED 17.7.2003 FILED BY THE PETITIONER BEFORE THE DY. COMMISSIONER. EXT.P11 TRUE COPY OF THE JUDGMENT DATED 6.11.2003 IN WP 34914 OF 2003 BY THIS HON'BLE COURT. EXT.P12 TRUE COPY OF ORDER DATED 21.12.2004 PASSED BY THE DEPUTY COMMISSIONER. EXT.P13 TRUE COPY OF THE LITERATURE IN RESPECT OF NUCLEAR IMAGING SYSTEMS PRODUCED BEFORE THE AUTHORITIES. RESPONDENTS' EXHIBITS: NIL. TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO.8214 OF 2005 -------------------------------------------- Dated this the 6th day of June, 2008 JUDGMENT Since the issue raised, that is liability for entry tax, is decided by a Division Bench of this Court in favour of the petitioner vide decision in THRESSIAMMA L CHIRAYIL V. STATE OF KERALA, (2007) 1 K.L.T. 303, this W.P. is allowed quashing the demand raised against the petitioner. However, since State has filed appeal against the Division Bench judgment respondents will proceed for recovery if Supreme Court upholds the levy. The amount paid by the petitioner will be refunded to the petitioner on petitioner furnishing an undertaking that the amount will be repaid if the Supreme Court decides pending appeal in favour of the State. In view of the above direction, there is no need for the State to file separate appeal against this judgment. (C.N. RAMACHANDRAN NAIR) Judge kk 2