IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR WEDNESDAY, THE 17TH JUNE 2009 / 27TH JYAISHTA 1931 WP(C).No. 22975 of 2003(I) -------------------------- PETITIONER(S): --------------- 1. THE AUTOMOBILE BODY BUILDING ASSOCIATION, G-238, MAIN AVENUE, PANAMPALLY NAGAR, COCHIN-36, REPRESENTED BY ITS SECRETARY M.N.RAMANAN. 2. SRI.TOM THOMAS PROPRIETOR, KONDODY AUTOMOTIVE, KODIMATHA, KOTTAYAM. BY ADV. SMT.K.LATHA RESPONDENT(S): --------------- 1. THE STATE OF KERALA, REPRESENTED BY THE CHIEF SECRETARY TO THE GOVERNMENT OF KERALA, SECRETARIAT, THIRUVANANTHAPURAM. 2. SALES TAX OFFICER, IIND CIRCLE, KOTTAYAM. GOVERNMENT PLEADER SRI. MOHAMMED RAFIQ THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 17/06/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: 2 APPENDIX PETITIONER'S EXHIBITS: EXT.P1 TRUE COPY OF THE APPELLATE ORDER DATED 14.8.2000 ISSUED BY APPELLATE COMMISSIONER, COMMERCIAL TAXES, KOTTAYAM TO THE SECOND RESPONDENT FOR THE YEAR 1998-99 RESPONDENTS' EXHIBITS:; NIL.\ TRUE COPY P.S. TO JUDGE. C.N. RAMACHANDRAN NAIR, J. -------------------------------------------- W.P.C. NO. 22975 OF 2003 -------------------------------------------- Dated this the 17th day of June, 2009 JUDGMENT W.P.C. is filed challenging the validity of entry 94 of the KGST Act. Writ Petition was filed in 2003, when the Act referred to in the WPC is superseded and substituted by Kerala Value Added Tax Act. W.P. therefore does not survive and is closed leaving freedom to the individual dealers to raise other disputes in the assessments. (C.N. RAMACHANDRAN NAIR) Judge kk 2