Elgees vs Sales Tax Inspector on 20 December, 2006

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 21685 of 2004(F)


1. ELGEES, 44/1066, L.F.C. ROAD,
                      ...  Petitioner

                        Vs



1. SALES TAX INSPECTOR, COMMERCIAL TAXES,
                       ...       Respondent

2. SALES TAX OFFICER, SPECIAL CIRCLE-III,

3. SECRETARY, MINISTRY OF FINANCE,

4. STATE OF KERALA, REP. BY ITS CHIEF

                For Petitioner  :SMT.C.G.BINDU

                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) NOs. 21685 of 2004, 34666, 27317, 14118, 13066,

4442, 11660, 13963 of 2005, 29047, 17859, 17794, 27194,

22157, 16277, 15439, 23833, 22993, 27895, 29046, 25947,

        21304, 31399, 26894, 26916 & 21386 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, these

writ petitions are allowed declaring that the petitioners are not

liable for payment of Entry Tax.

The writ petitions are allowed as above.

P.R.RAMAN, JUDGE

Rp