IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN MONDAY, THE 2ND NOVEMBER 2009 / 11TH KARTHIKA 1931 WA.No. 2437 of 2009() --------------------- AGAINST THE JUDGEMENT/ORDER IN WPC.29184/2009 Dated 19/10/2009 .................... APPELLANT(S): -------------- M/S.KANIYAMPURAM METAL INDUSTRIES, ST.VINCENT CONVENT ROAD, NEAR VINCENTIALN HOME, PALARIVATTOM, KOCHI-25, REPRESENTED BY ITS MANAGING PARTNER K.G.JOYCE. BY ADV. SRI.ANIL D. NAIR SMT.NIVEDITA A KAMATH RESPONDENT(S): --------------- 1. THE COMMERCIAL TAX OFFICER, K.V.A.T.CIRCLE II, KALAMASSERRY AT PALARIVATTOM. 2. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY G.P. SRI.MOHAMMED RAFIQ THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 02/11/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & V.K.MOHANAN, JJ. .................................................................... Writ Appeal No.2437 of 2009 .................................................................... Dated this the 2nd day of November, 2009. JUDGMENT Ramachandran Nair, J. The issue raised i.e. whether fabrication and supply of rolling shutter is works contract or not, stands decided by judgment of this court in O.T.A. No.11/2008 dated 25.3.2009, copy of which is produced by the petitioner in the W.P.(C) as Ex.P5. In fact, the Single Judge disposed of the W.P.(C) following the Division Bench judgment. Even though counsel for the appellant canvassed against the correctness of the judgment of the Division Bench, we are not satisfied because while deciding the matter the Division Bench followed the judgment of the Supreme Court. Besides the facts pertaining to decision of the Supreme Court, it is found in the above judgment that rolling shutter is a custom made product and the contract for fabrication and installation only involves manufacture of the product to the size and requirement of the customer and then fixing of the same in the customer's property. In fact, it is even possible that standard size 2 rolling shutters are manufactured and sold by factories. We, therefore, do not find any ground to deviate from the view taken by the Single Judge following the Division Bench judgment abovereferred. Following the abovereferred judgment of the Division Bench we dismiss the Writ Appeal. C.N.RAMACHANDRAN NAIR Judge V.K.MOHANAN Judge pms