This judgment allows a writ petition filed by marble merchants against the entry tax demand. Relying on a prior 1996 judgment, the court quashed the demand for entry tax.
The writ petition was allowed and the demand for entry tax was quashed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT :
THE HONOURABLE MR. JUSTICE K.BALAKRISHNAN NAIR
MONDAY, THE 19TH MARCH 2007 / 28TH PHALGUNA 1928
OP.No. 6248 of 2003(R)
PETITIONERS:
BY ADV. SRI.R.RAMADAS
RESPONDENTS:
BY SR.GOVERNMENT PLEADER MR.MOHAMMED RAFIQ
THIS ORIGINAL PETITION HAVING BEEN FINALLY HEARD ON 19/03/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
ORDER ON CMP NO.11048/2003 IN O.P.NO.6248/2003-R
DISMISSED
19.3.2007 SD/- K.BALAKRISHNAN NAIR, JUDGE
APPENDIX
PETITIONER'S EXHIBITS:
EXT.P1 TRUE COPY OF THE NOTIFICATION NO.SRO NO.G,.O.(P) NO.130/96/TD DATED 31.7.1996.
EXT.P2 TRUE COPY OF THE NOTIFICATION NO.G.O.(P) NO.171/2002/TD DATED 21.11.2002.
/ TRUE COPY /
K.BALAKRISHNAN NAIR, J.
O.P.No.6248 of 2003
Dated this the 19th day of March, 2007.
JUDGMENT
The point raised by the petitioner is covered by the judgment of this Court in O.P.No.434 of 1996 and connected cases. Accordingly
the writ petition is allowed. Demand for entry tax is quashed.
K.BALAKRISHNAN NAIR, Judge.
vns.
1 issue framed by the court
Whether the demand for entry tax must be quashed.
M/s Sadguru Marbles and Granites
M/s Kammath Marbles
The State of Kerala
The Commissioner (Commercial Taxes), Trivandrum
K Balakrishnan Nair
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
