IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM WEDNESDAY, THE 24TH MARCH 2010 / 3RD CHAITHRA 1932 WP(C).No. 3184 of 2007(D) ------------------------- PETITIONER(S): --------------- G. GIREESH, KARIKKATTAZHIKOM MARBLES, MAIN ROAD, KOTTIYAM, KOLLAM. BY ADV. MR. S.SANTHOSH KUMAR RESPONDENT(S): --------------- 1. THE COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. 2. THE DEPUTY COMMISSIONER, COMMERCIAL TAXES (INTELLIGENCE), PALARIVATTOM, ERNAKULAM. 3. THE SALES TAX OFFICER, COMMERCIAL TAXES, II CIRCLE, KOLLAM. GOVERNMENT PLEADER MR.K.P. PRADEEP THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24/03/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).3184/07 APPENDIX PETITIONER'S EXHIBITS:- EXT.P1:- TRUE COPY OF INVOICE DT.9.7.2007 EXT.P1(A):- TRUE COPY OF BILL NO.F/1463 DT.24.1.2007 ISSUED BY M/S SHIV CARRIERS EXT.P2:- TRUE COPY OF CIRCULAR NO.50/2006 DT.18.12.2006 RESPONDENT'S EXHIBITS:- NIL OKB //TRUE COPY// P.A. TO JUDGE C.K.ABDUL REHIM, J. ------------------------------ W.P.(C).No.3184 OF 2007 ------------------------------ Dated this the 24th day of March, 2010 J U D G M E N T ---------------------- Challenge in this writ petition is against validity of Ext.P2 circular issued by the Commissioner of Commercial Taxes. Learned Government Pleader submitted that validity of the said circular had already been upheld by a learned Single Judge of this court in the decision in Fantacy Sales Corporation Vs. Sales Tax Inspector (2007 (2) KLT 174) and it was confirmed in writ appeal as per the decision in S.P.I. Ltd. Vs. Commercial Taxes Etc.(2009 (4) KLT SN 25). Under the above circumstances the writ petition is dismissed. C.K.ABDUL REHIM, JUDGE. okb