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KAVERY PET AND POLY FORMS (P) LTD. versus SALES TAX OFFICER

High Court of Kerala

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KAVERY PET AND POLY FORMS (P) LTD. v. SALES TAX OFFICER - WP(C) No. 22940 of 2006(E) [2006] RD-KL 3960 (20 December 2006)

IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 22940 of 2006(E)

1. KAVERY PET AND POLY FORMS (P) LTD.,
... Petitioner

Vs

1. SALES TAX OFFICER,
... Respondent

2. THE SALES TAX INSPECTOR,

3. STATE OF KERALA,

For Petitioner :SRI.ANTONY DOMINIC

For Respondent : No Appearance

The Hon'ble MR. Justice P.R.RAMAN

Dated :20/12/2006

O R D E R

P.R.RAMAN, J.

``````````````````````````` W.P.(C) NO. 22940 OF 2006 ```````````````````````````

Dated this the 20th day of December, 2006



J U D G M E N T

In the light of the decision of the Division Bench in Thressiama v. State of Kerala & Another (O.P. No.434/1996) and connected cases, it has to be held that levy of Entry Tax is illegal and unconstitutional. In view of the above decision, this writ petition is allowed declaring that the petitioner is not liable for payment of Entry Tax. The writ petition is allowed as above.

P.R.RAMAN, JUDGE

Rp


Copyright

Reproduced in accordance with s52(q) of the Copyright Act 1957 (India) from judis.nic.in, indiacode.nic.in and other Indian High Court Websites

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