IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HON'BLE THE ACTING CHIEF JUSTICE MR.P.R.RAMAN & THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 10TH MARCH 2010 / 19TH PHALGUNA 1931 WA.No. 1921 of 2006() --------------------- AGAINST THE JUDGEMENT IN WPC.20197/2006 Dated 04/10/2006 APPELLANT: (PETITIONER IN THE WP) ------------------------------------------ M/S.BLUEMOUNT AUTOMOBILES, BANERJI ROAD, ERNAKULAM, COCHIN-682 031, REPRESENTED BY ITS MANAGING PARTNER, REJI CHACKO. BY ADV. SRI.PREMJIT NAGENDRAN RESPONDENT: RESPONDENTS IN THE W.P ------------------------------------- 1. THE ASSISTANT COMMISSIONER (ASSESSMENT), SPECIAL CIRCLE-1, COMMERCIAL TAXES, ERNAKULAM. 2. THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM. 3. THE DEPUTY TAHASILDAR (RR), ERNAKULAM. SR. GOVT. PLEADER SRI. MOHAMMED RAFIQUE THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 10/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMAN Ag. CJ & C.N. RAMACHANDRAN NAIR, J. = = = = = = = = = = = = = = = = = = = = W.A. 1921 OF 2006 = = = = = = = = = = = = = = DATED THIS, THE 10TH DAY OF MARCH, 2010. J U D G M E N T Raman, Ag. CJ. This writ appeal arises out of the judgment of the learned Single Judge in W.P.(C) 20197/2006, dated 4th October, 2006. The issue involved in the writ petition was as to whether the sale of motor cycle by the appellant to the defense personnel were eligible for concessional rate of tax. It was held that the appellant is not entitled to get concessional rate of tax since the motor vehicles were not sold to the Indian Naval Canteen Service Department but to defense personnel directly. The issue that is raised in this writ appeal is no longer res integra since it is covered by a Bench decision of this Court in Kulathunkal Motors v. Sales Tax Officers and Others ( [2007] 010 VST 0195). Taking the same view as taken by the learned Single Judge, we dismiss this appeal. P.R. RAMAN, (Ag. CHIEF JUSTICE) C.N. RAMACHANDRAN NAIR, (JUDGE). knc/-