IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR MONDAY, THE 7TH JANUARY 2008 / 17TH POUSHA 1929 OP.No. 2229 of 2001(M) ---------------------- PETITIONER: ------------ M/S.ECE INDUSTRIES LTD., ELEVATOR DIVISION, 47/1098 A, KALOOR, KOCHI - 682 017. REPRESENTED BY THE OPERATIONS MANAGER G.GOPAKUMAR. BY ADV. SRI.C.K.THANU PILLAI RESPONDENTS: ------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE SALES TAX OFFICER, (WORKS CONTRACT & LUXURY TAX), COMMERCIAL TAXES COMPLEX, ERNAKULAM. 3. THE INTELLIGENCE INSPECTOR, SQUAD NO.III, AGRICULTURAL INCOME TAX AND SALES TAX, 4. THE SALES TAX INSPECTOR, SALES TAX CHECK POST, MUTHANGA, WAYANAD DISTRICT. BY GOVERNMENT PLEADER, SRI K.P.PRADEEP THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 07/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ORDER ON C.M.P.NO.3734/2001 IN O.P.NO.2229/2001 DISMISSED. SD/- C.N.RAMACHANDRAN NAIR, JUDGE 07/01/2008 APPENDIX PETITIONER'S EXTS: EXT.P1 TRUE COPY OF ORDER NO.23280254/95-96 DATED 10/03/2000 OF THE 2ND RESPONDENT. EXT.P2 TRUE COPY OF NOTICE OR NO.1631/2000-01 DATED 30/09/2000 OF THE 4TH RESPONDENT. EXT.P3 TRUE COPY OF ORDER NO.OR 1631/2000-2001 DATED 16/10/2000 OF THE 4TH RESPONDENT. EXT.P4 TRUE COPY OF NOTICE NO.III VCR/2000-2001/R 244256 DATED 21/12/2000 OF THE 3RD RESPONDENT. EXT.P5 TRUE COPY OF ORDER NO.III VCR 2000-01 DATED 28/12/2000 OF THE 3RD RESPONDENT. \\TRUE COPY// C.N.RAMACHANDRAN NAIR, J. ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ O.P.No. 2229 of 2001 (M) ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ Dated this the 7th day of January, 2008 J U D G M E N T The question raised is with regard to the validity of Explanation 4 of Clause (xxi) of Section 2 of the Kerala Government Sales Tax Act, 1963. This validity of Section was upheld by decision of a Division Bench of this Court in Siemens Ltd and another v.State of Kerala and ors. [122 S.T.C. 1]. Since the issue in this O.P is governed by the above decision, this O.P is also disposed of directing the concerned respondent to complete the adjudication based on the said judgment. C.N.RAMACHANDRAN NAIR, Judge ms