{"id":33045,"date":"2006-12-20T00:00:00","date_gmt":"2006-12-19T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/kochi-refineries-ltd-vs-the-assistant-commission-of-on-20-december-2006"},"modified":"2018-07-27T14:08:39","modified_gmt":"2018-07-27T08:38:39","slug":"kochi-refineries-ltd-vs-the-assistant-commission-of-on-20-december-2006","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/kochi-refineries-ltd-vs-the-assistant-commission-of-on-20-december-2006","title":{"rendered":"Kochi Refineries Ltd vs The Assistant Commission Of &#8230; on 20 December, 2006"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Kochi Refineries Ltd vs The Assistant Commission Of &#8230; on 20 December, 2006<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C) No. 15166 of 2006(E)\n\n\n1. KOCHI REFINERIES LTD, POST BAX NO.2.\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. THE ASSISTANT COMMISSION OF COMMERCIAL\n                       ...       Respondent\n\n2. THE SALES TAX INSPECTOR,]\n\n3. STATE OF KERALA, REPRESENTED BY THE\n\n                For Petitioner  :SRI.ANTONY DOMINIC\n\n                For Respondent  : No Appearance\n\nThe Hon'ble MR. Justice P.R.RAMAN\n\n Dated :20\/12\/2006\n\n O R D E R\n                                P.R.RAMAN, J.\n\n                         ```````````````````````````\n\n                      W.P.(C) NO. 15166 OF 2006\n\n                         ```````````````````````````\n\n           Dated this the 20th day of December, 2006\n\n\n                               J U D G M E N T\n<\/pre>\n<p>      In   the   light   of   the   decision   of   the   Division   Bench   in<\/p>\n<p>Thressiama v. State of Kerala &amp; Another (O.P. No.434\/1996)<\/p>\n<p>and  connected  cases,  it  has to be   held  that  levy of  Entry Tax  is<\/p>\n<p>illegal   and   unconstitutional.     In   view   of   the   above   decision,   this<\/p>\n<p>writ   petition   is   allowed   declaring   that  the  petitioner  is   not   liable<\/p>\n<p>for payment of Entry Tax.\n<\/p>\n<\/p>\n<p>      The writ petition is allowed as above.<\/p>\n<p>                                                         P.R.RAMAN, JUDGE<\/p>\n<p>Rp<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Kochi Refineries Ltd vs The Assistant Commission Of &#8230; 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. &#8230; Petitioner Vs 1. THE ASSISTANT COMMISSION OF COMMERCIAL &#8230; Respondent 2. THE SALES TAX INSPECTOR,] 3. STATE OF [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-33045","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Kochi Refineries Ltd vs The Assistant Commission Of ... on 20 December, 2006 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/kochi-refineries-ltd-vs-the-assistant-commission-of-on-20-december-2006\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kochi Refineries Ltd vs The Assistant Commission Of ... on 20 December, 2006 - Free Judgements of Supreme Court &amp; 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