Kalyan Silks Trichur Pvt.Ltd vs The State Of Kerala on 20 December, 2006

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 5074 of 2006(D)


1. KALYAN SILKS TRICHUR PVT.LTD.,
                      ...  Petitioner

                        Vs



1. THE STATE OF KERALA, REPRESENTED BY
                       ...       Respondent

2. ADDITIONAL SALES TAX OFFICER,

3. INTELLIGENCE INSPECTOR,

                For Petitioner  :SRI.A.KUMAR

                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. 5074 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