IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE KURIAN JOSEPH FRIDAY, THE 27TH JUNE 2008 / 6TH ASHADHA 1930 WP(C).No. 24667 of 2007(J) -------------------------------------- PETITIONER: ------------------- M/S.K.S.E.LTD., SOLVENT ROAD, IRINJALAKUDA P.O., THRISSUR DISTRICT REPRESENTED BY R.SANKARANARAYANAN, CHIEF FINANCE MANAGER. BY ADV. SRI.ARIKKAT VIJAYAN MENON, ADV. SRI.HARISANKAR V. MENON, ADV. SMT.MEERA V.MENON, ADV. SRI.MAHESH V.MENON. RESPONDENTS: ----------------------- 1. SALES TAX INSPECTOR, SALES TAX CHECK POST, WALAYAR. 2. SALES TAX INSPECTOR, SALES TAX CHECK POST, BANGRA - MANJESWAR. 3. INTELLIGENCE INSPECTOR, SQUAD NO.IV, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 4. INTELLIGENCE INSPECTOR, SQUAD NO.V, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. 5. INTELLIGENCE INSPECTOR, SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD. W.P.(C). NO.24667/2007-J: 6. SALES TAX INSPECTOR, SALES TAX CHECK POST, MEENAKSHIPURAM. 7. SALES TAX INSPECTOR, SALES TAX CHECK POST, GOPALAPURAM. 8. SALES TAX INSPECTOR, SALES TAX CHECK POST, THAMARASSERY. 9. SALES TAX INSPECTOR, SALES TAX CHECK POST, VELANTHAVALAM. 10. ASSISTANT COMMISSIONER (KVAT), SPECIAL CIRCLE, THRISSUR. 11. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM. BY SPL. GOVT. PLEADER (TAXES) SRI. MATHEW GEORGE VADAKKEL. THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: W.P.(C). NO.24667/2007-J: APPENDIX PETITIONERS' EXHIBITS: EXT.P.1: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 01/04/2004. EXT.P.2: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 02/04/2004. EXT.P.3: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 02/04/2004. EXT.P.4: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 03/04/2004. EXT.P.5: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 04/04/2004. EXT.P.6: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 04/04/2004. EXT.P.7: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 05/04/2004. EXT.P.8: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 06/04/2004. EXT.P.9: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 06/04/2004. EXT.P.10: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 07/04/2004. EXT.P.11: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 08/04/2004. EXT.P.12: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 09/04/2004. EXT.P.13: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 09/04/2004. EXT.P.14: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 10/04/2004. W.P.(C). NO.24667/2007-J: EXT.P.15: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 11/04/2004. EXT.P.16: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 11/04/2004. EXT.P.17: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 11/04/2004. EXT.P.18: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 13/04/2004. EXT.P.19: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 13/04/2004. EXT.P.20: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 13/04/2004. EXT.P.21: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 14/04/2004. EXT.P.22: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 15/04/2004. EXT.P.23: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 15/04/2004. EXT.P.24: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 16/04/2004. EXT.P.25: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 17/04/2004. EXT.P.26: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 21/01/2005. EXT.P.27: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 14/03/2005. EXT.P.28: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 05/04/2005. EXT.P.29: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 11/04/2005. EXT.P.30: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 16/04/2005. EXT.P.31: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 16/04/2005. W.P.(C). NO.24667/2007-J: EXT.P.32: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 20/04/2005. EXT.P.33: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 03/05/2005. EXT.P.34: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 09/05/2005. EXT.P.35: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 09/05/2005. EXT.P.36: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 14/05/2005. EXT.P.37: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 23/05/2005. EXT.P.38: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 27/05/2005. EXT.P.39: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 09/06/2005. EXT.P.40: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD.26/07/2005. EXT.P.41: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 09/12/2005. EXT.P.42: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 10/12/2005. EXT.P.43: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 04/01/2006. EXT.P.44: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 16/03/2006. EXT.P.45: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 18/03/2006. EXT.P.46: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 17/04/2006. EXT.P.47: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 04/05/2006. EXT.P.48: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 20/05/2006. W.P.(C). NO.24667/2007-J: EXT.P.49: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 12/06/2006. EXT.P.50: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 14/11/2006. EXT.P.51: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 14/11/2006. EXT.P.52: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 18/09/2005. EXT.P.53: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 19/04/2005. EXT.P.54: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 31/05/2005. EXT.P.55: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 31/05/2005. EXT.P.56: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 14/06/2005. EXT.P.57: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD.03/07/2005. EXT.P.58: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 03/07/2005. EXT.P.59: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 18/08/2005. EXT.P.60: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD.01/10/2007. EXT.P.61: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 08/10/2005. EXT.P.62: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 01/11/2005. EXT.P.63: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 04/11/2005. EXT.P.64: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 21/06/2006. EXT.P.65: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 27/01/2005. W.P.(C). NO.24667/2007-J: EXT.P.66: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 10/06/2005. EXT.P.67: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 01/08/2005. EXT.P.68: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 01/04/2004. EXT.P.69: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 21/04/2004. EXT.P.70: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 03/04/2004. EXT.P.71: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 04/04/2004. EXT.P.72: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 05/08/2004. EXT.P.73: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 06/04/2006. EXT.P.74: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 07/04/2004. EXT.P.75: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 08/04/2004. EXT.P.76: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 04/04/2004. EXT.P.77: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 10/04/2004. EXT.P.78: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 11/04/2004. EXT.P.79: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 11/04/2004. EXT.P.80: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 12/04/2004. EXT.P.81: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 13/04/2004. EXT.P.82: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 15/04/2004. W.P.(C). NO.24667/2007-J: EXT.P.83: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 14/04/2004. EXT.P.84: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 16/04/2004. EXT.P.85: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 16/04/2004. EXT.P.86: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 04/01/2006. EXT.P.87: COPY OF THE RECEIPT ISSUED BY THE R.7. EVIDENCING PAYMENT OF ENTRY TAX DTD. 13/01/2006. EXT.P.88: COPY OF THE RECEIPT ISSUED BY THE R.8. EVIDENCING PAYMENT OF ENTRY TAX DTD. 19/07/2006. EXT.P.89: COPY OF THE RECEIPT ISSUED BY THE R.9. EVIDENCING PAYMENT OF ENTRY TAX DTD. 29/05/2005. EXT.P.90: COPY OF THE RECEIPT ISSUED BY THE R.9. EVIDENCING PAYMENT OF ENTRY TAX DTD. 29/05/2005. EXT.P.91: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.9. EVIDENCING PAYMENT OF ENTRY TAX DTD. 17/06/2005. EXT.P.92: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.9. EVIDENCING PAYMENT OF ENTRY TAX DTD. 10/08/2005. EXT.P.93: COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE R.1. DTD. 29/01/2007. EXT.P.94: COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE R.2. DTD. 29/01/2007. EXT.P.95: COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE R.3. DTD. 29/01/2007. EXT.P.96: COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE R.4. DTD. 29/01/2007. EXT.P.97: COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE R.5. DTD. 29/01/2007. EXT.P.98: COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE R.6. DTD. 29/01/2007. W.P.(C). NO.24667/2007-J: EXT.P.99: COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE R.7. DTD. 29/01/2007. EXT.P.100: COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE R.8. DTD. 29/01/2007. EXT.P.101: COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE R.9. DTD. 29/01/2007. //TRUE COPY// prv. KURIAN JOSEPH, J. ----------------------------------------- W.P(C) No.24667 of 2007 ----------------------------------------- Dated this the 27th day of June, 2008 JUDGMENT The prayer is for refund of the entry tax. The issue is covered in favour of the petitioner by the decision reported in Thressiamma L.Chirayil v. State of Kerala, 2007(1) KLT 303. The learned Government Pleader submits that the matter is now pending before the Supreme Court. But there is no interim order. Therefore, there will be a direction to the respondent to refund the tax collected from the petitioner within a period of three months from the date of production of a copy of this judgment. However, it is made clear that in case the decision of the Supreme Court goes against the petitioner it shall be bound to refund the amount. The question of interest is left open. The writ petition is disposed of as above. (KURIAN JOSEPH, JUDGE) ahg. KURIAN JOSEPH, J. ----------------------------------- W.P(C).No.24667 of 2007 ----------------------------------- JUDGMENT 27th June, 2008