IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR THURSDAY, THE 31ST JANUARY 2008 / 11TH MAGHA 1929 MFA.No. 150 of 2003() --------------------- AGAINST THE ORDER DATED 05/09/2002 IN C3.48095/2001/CT of COMMR. OF COMMERCIAL TAXES, TRIVANDRUM .................... APPELLANT: ----------- THE NATIONAL THERMAL POWER CORPORATION LTD., KAYAMKULAM, REPRESENTED BY ITS SENIOR MANAGER (FINANCE), N.N.SWAMY, AGED 45, S/O. LATE P.N.SWAMY, RESIDING AT C-9, NTPC QUARTERS, NANGIARKULANGARA, ALAPPUZHA DIST. BY ADV. DR.K.B.MUHAMED KUTTY (SR.) SRI.K.M.FIROZ RESPONDENTS: ------------- THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. BY GOVERNMENT PLEADER SRI. K.P. PRADEEP THIS MISC. FIRST APPEAL HAVING BEEN FINALLY HEARD ON 31/01/2008 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C .N. RAMACHANDRAN NAIR & T.R. RAMACHANDRAN NAIR, JJ. -------------------------------------------- M.F.A. No. 150 OF 2003 -------------------------------------------- Dated this the 31st day of January, 2008 JUDGMENT C.N. Ramachandran Nair,J. Since the issue raised is covered against appellant by a single Bench decision of this Court in P.O. ABRAHAM ASSOCIATES V. COMMR. OF COMMERCIAL TAXES AND ANR., (2003) 11 KTR 126 ( Ker.), and since we do not find any justification to deviate from the view taken by the learned single Judge, we dismiss the appeal following the said decision. (C.N.RAMACHANDRAN NAIR) Judge. (T.R.RAMACHANDRAN NAIR) Judge. kk 2