Kochi Refineries Ltd vs The Assistant Commission Of … on 20 December, 2006

       

  

  

 
 
  IN THE HIGH COURT OF KERALA AT ERNAKULAM

WP(C) No. 15166 of 2006(E)


1. KOCHI REFINERIES LTD, POST BAX NO.2.
                      ...  Petitioner

                        Vs



1. THE ASSISTANT COMMISSION OF COMMERCIAL
                       ...       Respondent

2. THE SALES TAX INSPECTOR,]

3. STATE OF KERALA, REPRESENTED BY THE

                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. 15166 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