{"id":51490,"date":"2008-06-19T00:00:00","date_gmt":"2008-06-18T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/messrs-malabar-wire-cut-brick-vs-state-of-kerala-on-19-june-2008"},"modified":"2016-02-14T03:06:40","modified_gmt":"2016-02-13T21:36:40","slug":"messrs-malabar-wire-cut-brick-vs-state-of-kerala-on-19-june-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/messrs-malabar-wire-cut-brick-vs-state-of-kerala-on-19-june-2008","title":{"rendered":"Messrs.Malabar Wire Cut Brick vs State Of Kerala on 19 June, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Messrs.Malabar Wire Cut Brick vs State Of Kerala on 19 June, 2008<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nWP(C).No. 1738 of 2005(F)\n\n\n1. MESSRS.MALABAR WIRE CUT BRICK\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA, REPRESENTED BY THE\n                       ...       Respondent\n\n2. THE COMMISSIONER, DEPARTMENT OF\n\n3. DY. COMMISSIONER, COMMERCIAL TAXES,\n\n4. SALES TAX OFFICER, IV CIRCLE,\n\n                For Petitioner  :SRI.P.R.VENKETESH\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice C.N.RAMACHANDRAN NAIR\n\n Dated :19\/06\/2008\n\n O R D E R\n                       C.N.RAMACHANDRAN NAIR, J.\n                  ....................................................................\n                             W.P.(C) No.1738 of 2005\n                  ....................................................................\n                    Dated this the 19th day of June, 2008.\n\n                                         JUDGMENT\n<\/pre>\n<p>       The petitioner is challenging Ext.P4 notification whereunder bricks<\/p>\n<p>and wirecut bricks are treated differently for the purpose of levy of sales tax.<\/p>\n<p>I do not think the clarification has any significance after the commencement<\/p>\n<p>of the KVAT Act under which bricks are taxable. So far as the cases prior<\/p>\n<p>to that is concerned, there was no stay against implementation of the<\/p>\n<p>clarification and so much so, parties would have collected tax and remitted<\/p>\n<p>the same. However, I do not want to pronounce on the merits of the case<\/p>\n<p>and it will be open to any member of the petitioner-Association or any<\/p>\n<p>aggrieved person to approach this court, if there is any individual grievance.<\/p>\n<p>The W.P. is closed as above.\n<\/p>\n<\/p>\n<p>                                                   C.N.RAMACHANDRAN NAIR<br \/>\n                                                                       Judge<br \/>\npms<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Messrs.Malabar Wire Cut Brick vs State Of Kerala on 19 June, 2008 IN THE HIGH COURT OF KERALA AT ERNAKULAM WP(C).No. 1738 of 2005(F) 1. MESSRS.MALABAR WIRE CUT BRICK &#8230; Petitioner Vs 1. STATE OF KERALA, REPRESENTED BY THE &#8230; Respondent 2. THE COMMISSIONER, DEPARTMENT OF 3. DY. COMMISSIONER, COMMERCIAL TAXES, 4. [&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-51490","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 v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Messrs.Malabar Wire Cut Brick vs State Of Kerala on 19 June, 2008 - 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\/messrs-malabar-wire-cut-brick-vs-state-of-kerala-on-19-june-2008\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Messrs.Malabar Wire Cut Brick vs State Of Kerala on 19 June, 2008 - Free Judgements of Supreme Court &amp; 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