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M/S.PRIYA POLYMERS v. THE CHECK POST INSPECTOR - WP(C) No. 19794 of 2005(F)  RD-KL 7027 (3 April 2007)
IN THE HIGH COURT OF KERALA AT ERNAKULAMWP(C) No. 19794 of 2005(F)
1. M/S.PRIYA POLYMERS,
1. THE CHECK POST INSPECTOR,
2. THE STATE OF KERALA,
For Petitioner :SRI.JOSE JOSEPH
For Respondent : No Appearance
The Hon'ble MR. Justice K.BALAKRISHNAN NAIR
O R D E R
K.BALAKRISHNAN NAIR, J.W.P.(C) No.19794 of 2005
Dated this the 3rd day of April, 2007.
The point raised by the petitioner is covered in its favour by the decision of the Division Bench of this Court rendered in a batch of cases dealing with entry tax. Accordingly the writ petition is allowed. If the goods transported by the petitioner are not resold and it is used by it, it is entitled to get refund of the entry tax paid pursuant to the interim order of this Court. Accordingly, if the petitioner moves the competent authority for refund, the said application shall be considered and disposed of in the light of the observation made herein above, within two months from the date of production of a copy of this judgment. K.BALAKRISHNAN NAIR, Judge vns.
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