IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 23RD JULY 2008 / 1ST SRAVANA 1930 WP(C).No. 24019 of 2006(H) -------------------------- PETITIONER: ------------ M/S.DOORCARE, 41/2832, SOUTH JANATHA ROAD, PALARIVATTOM, KOCHI- 682 025 REPRESENTED BY ITS PROPRITOR MR.EDWIN MATHEW. BY ADV. SMT.K.LATHA RESPONDENTS: ------------- 1. THE STATE OF KERALA REPRESENTED BY THE CHIEF SECRETARY TO THE GOVERNMENT OF KERALA, THIRUVANANTHAPURAM. 2. THE SALES TAX INSPECTOR, SALES TAX CHECK POST, WALAYAR. 3. SALES TAX OFFICER,2ND CIRCLE KALAMASSERY AT PALARIVATTOM. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 23/07/2008 ALONG WITH WPC NOS.24606 & 24045/2006, THE COURT ON 23/07/2008 DELIVERED THE FOLLOWING: APPENDIX (WPC 24019/2006) PETITIONER'S EXHIBITS: P1: TRUE COPY OF PURCHASE ORDER DT.16.5.2006 GIVEN BY PETITIONER TO M/S.C.K.AIRTECH INDIA PVT. LTD., SIDCO INDUSTRIAL ESTATE, HOSUR, TAMIL NADU. P2: TRUE COPY OF INVOICE NO.306 DT.22.8.2006 ISSUED BY M/S.C.K.AIRTECH INDIA PVT. LTD., SIDCO INDUSTRIAL ESTATE, HOSUR, TAMIL NADU TO THE PETITIONER. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) Nos.24019, 24606 & 24045 of 2006 .................................................................... Dated this the 23rd day of July, 2008. JUDGMENT The question raised i.e. demand of entry tax, is covered by decision of this court in THRESSIAMMA L. CHIRAYIL V. STATE OF KERALA 2007(1) KLT 303. The goods are also released under interim orders. Since Government Pleader submitted that SLP is filed before the Supreme Court against Division Bench judgment of this court aboverreferred, these W.Ps. are allowed quashing the demands, but by declaring that respondents can recover entry tax after proper assessment, if Supreme Court allows the appeal filed by the State. C.N.RAMACHANDRAN NAIR Judge pms