IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR MONDAY, THE 2ND APRIL 2007 / 12TH CHAITHRA 1929 WP(C).No. 9075 of 2007(E) ------------------------------------ PETITIONER: ------------------- M/S.WIPRO LIMITED, N.A.28, THATTANCHAVADY INDUSTRIAL ESTATE, PONDICHERRY-605009. REPRESENTED BY ITS OPERATIONS MANAGER- KERALA MR.BHASURANGAN K. BY ADV. SRI.JOSEPH MARKOSE SRI.MITHUN MARKOS RESPONDENTS: --------------------- 1. THE STATE OF KERALA, REPRESENTED BY SECRETARY TO THE MINISTER OF FINANCE, GOVERNMENT SECRETARIAT, TRIVANDRUM. 2. THE COMMERCIAL OF COMMERCIAL TAXES, TRIVANDRUM. 3. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, VELANTHAVALAM. 4. COMMERCIAL TAX INSPECTOR, COMMERCIAL TAXES CHECK POST, WALAYAR. 5. ASSISTANT COMMISSIONER (ASSMT.), KVAT SPECIAL CIRCLE, ERNAKULAM. 6. INDIAN BANK, TECHNOLOGY MANAGEMENT DEPARTMENT, 66 RAJAJI SALAI, CHENNAI-600 001. WP(C) NO: 9075/2007 7. FIRSTSOURCE SOLUTIONS LIMITED, 111/448, RAJAGIRI ROAD, KALAMASSERY,KOCHI-683 104. 8. TATA AUTOCOMP GY BATTERIES PVT.LTD., 37/3742 & 43, SREE VALSAM APARTMENT, PONOTH ROAD, KOCHI-682 017. 9. KOTAK MAHINDRA OLD MUTUAL LIFE, 1ST FLOOR, CALVARY ROAD, WEST FORT INSURANCE PLACEMENT SALES & SERVICE, REGENCY CENTER, THRISSUR-680 003. BY GOVERNMENT PLEADER SMT. MUHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 02/04/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C) NO: 9075/2007 E APPENDIX PETITIONER'S EXHIBITS EXT.P1. COPY OF THE PURCHASE ORDER DT. 25/7/2006 FROM R6 TO THE PETITIONER. EXT.P2. COPY OF THE PURCHASE ORDER DT. 22/1/2007 FROM R7 TO THE PETITIONER. EXT.P3. COPY OF THE PURCHASE ORDER DT. 20/1/2007 FROM R8 TO THE PETITIONER. EXT.P4. COPY OF THE PURCHASE ORDER DT. 4/11/2006 FROM R9 TO THE PETITIONER. EXT.P5. COPY OF THE PETITIONER'S SALE INVOICE DT.28/12/2006 TO R6. EXT.P6. COPY OF THE PETITIONER'S SALE INVOICE DT. 8/3/2007 TO R7. EXT.P7. COPY OF THE PETITIONER'S SALE INVOICE DT. 28/2/2007 TO R8. EXT.P8. COPY OF THE PETITIONER'S SALE INVOICE DTD. 19/2/2007 TO R9. EXT.P9. COPY OF THE NOTICE ISSUED UNDER SECTION 47(2) OF THE KVAT ACT BY R3. EXT.P10. COPY OF THE JUDGMENT DT. 19/2/2007 IN WPC NO. 4160/2007 PASSED BY THIS COURT. EXT.P11. COPY OF THE LETTER DT. 8/3/2007 ISSUED PETITIONER'S ADVOCATES TO R3. EXT.P12. COPY OF THE NOTICE ISSUED UNDER SECTION 47(2) OF KVAT ACT BY R4. EXT.P13. COPY OF THE NOTICE ISSUED UNDER SECTION 47(2) OF KVAT ACT BY R4. EXT.P14. COPY OF THE NOTICE ISSUED UNDER SECTION 47(2) OF THE KVAT ACT BY R4. EXT.P15. COPY OF THE CIRCULAR NO. 51/2006 DT. 19/12/2006 BY R2. EXT.P16. COPY OF THE INTERIM ORDER DT. 22/2/07 IN WPC NO. 6116/2007 OF THIS COURT. True copy tga K.BALAKRISHNAN NAIR,J. ------------------------------------------ WP(C)NO.9075 OF 2007-E ------------------------------------------ Judgment The point raised by the petitioner is covered by the Judgment of this Court in Writ Petition No.4160/07 dated 19.02.2007. Accordingly, the Writ Petition is allowed. The bond executed by the petitioner shall be discharged. 02.04.2007 K.BALAKRISHNAN NAIR,JUDGE sta 2