This writer dismissed a writ petition challenging the denial of benefits under Section 25C of the KVAT Act, relying on the precedent set in W.P.(C).No.11849/2016.
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IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE A.M.SHAFFIQUE
THURSDAY, THE 1ST DAY OF DECEMBER 2016/10TH AGRAHAYANA, 1938
WP(C).No. 13494 of 2016 (J)
PETITIONER :
SHYLA MATHEW, M/S. NEW CEEJAY TRADING COMPANY, MARKET ROAD, CHENGANNUR.
BY ADVS.SRI.HARISANKAR V. MENON
SMT.MEERA V.MENON
RESPONDENT(S):
1. THE COMMERCIAL TAX OFFICER, CHENGANNUR-689 121.
2. THE COMMISSIONER OF COMMERCIAL TAXES, TAX TOWERS, KARAMANA, THIRUVANANTHAPURAM-695 002.
BY GOVERNMENT PLEADER SRI. V.K.SHAMSUDHEEN
THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 01-12-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
sts
WP(C).No. 13494 of 2016 (J)
APPENDIX
PETITIONER(S)' EXHIBITS
RESPONDENT(S)' EXHIBITS:
NIL
/TRUE COPY/
P.A.TO JUDGE
sts
A.M. SHAFFIQUE, J.
W.P.(C).No.13494 of 2016
Dated this the 1st day of December, 2016
J U D G M E N T
This writ petition is filed challenging the orders denying the benefit under Section 25C of the KVAT Act to the petitioners.
This writ petition is, therefore, dismissed.
Sd/A.M. SHAFFIQUE, JUDGE
AV
1 issue framed by the court
Whether the petitioner is entitled to the benefit under Section 25C of the KVAT Act.
Colour shows how this judgement treated each authority
W.P.(C).No.11849/2016Followed¶40
Shyla Mathew
M/s. New Ceejay Trading Company
The Commercial Tax Officer, Chengannur
The Commissioner of Commercial Taxes, Tax Towers, Karamana, Thiruvananthapuram
A.M. Shaffique
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
