IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMACHANDRA MENON WEDNESDAY, THE 3RD JUNE 2009 / 13TH JYAISHTA 1931 WP(C).No. 1977 of 2009(I) ------------------------------------ PETITIONER(S): ---------------------- M/S CHAKKUNNI & CO. KEVIN ARCADE: KEVIN BAZAR M.P. ROAD, CALICUT, C.E.CHAKKUNNY, PROPRIETOR BY ADVS.MR.P.RAGHUNATH MR.PREMJIT NAGENDRAN RESPONDENT(S): ------------------------- 1. ASSISTANT COMMISSIONER, SPECIAL CIRCLE II, COMMERCIAL TAXES, KOZHIKODE. 2. COMMISSIONER OF COM.TAXES, THIRUVANNTHAPURAM. BY GOVT. PLEADER MR.C.K.GOVINDAN THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 03/06/2009, ALONG WITH WPC. NO.2957 OF 2009 AND 4102 OF 2009 THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R. RAMACHANDRA MENON J. ~~~~~~~~~~~~~~~~~~~~~~~~~ W.P. (C) Nos. 1977 of 2009, 2957 of 2009 and 4102 of 2009 ~~~~~~~~~~~~~~~~~~~~~~~~~ Dated, this the 3rd day of June, 2009 JUDGMENT The learned counsel for the petitioners submits that, the issue involved in all these three cases stands answered in favour of the assessee by virtue of the relevant orders passed by the Sales Tax Appellate Tribunal (Additional Bench), Kozhikkode in Appeal (VAT) No. 272 of 2008. The position as above is not disputed from the part of the respondents as well. The learned Government Pleader appearing on behalf of the respondents submits that, the petitioners are at liberty to produce the orders of the Appellate Tribunal seeking for appropriate relief before the assessing authority . In the said circumstances, first respondent before whom the matters are pending, shall consider the issue with reference to the order passed by the Appellate Tribunal as aforesaid and final orders shall be passed as early as possible, at any rate, within a period of one month from the date of receipt of a copy of this judgment. Disposed of accordingly. P. R. RAMACHANDRA MENON, JUDGE kmd