Sivasakthi Broilers, Sreekrishna Buildin v. State

IN THE HIGH COURT OF KERALA AT ERNAKULAM

PRESENT:

THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN & THE HONOURABLE MR.JUSTICE K.HARILAL MONDAY, THE 19TH DAY OF JANUARY 2015/29TH POUSHA, 1936 WA.No. 1453 of 2002 (A) ------------------------ AGAINST THE ORDER/JUDGMENT IN OP 2142/2002 of HIGH COURT OF KERALA DATED 30.05.2002 APPELLANT(S)/PETITIONER::

---------------------------------------------- SIVASAKTHI BROILERS, SREEKRISHNA BUILDINGS, THODUPUZHA, REPRESENTED BY ITS PROPRIETRIX, SMT. S. KODIMALAR.

BY ADV. SRI.ANIL D. NAIR RESPONDENT(S)/RESPONDENTS::

---------------------------------------------------- 1.

STATE OF KERALA, REPRESENTED BY SPECIAL SECRETARY TO GOVERNMENT, TAXES (B) DEPARTMENT THIRUVANANTHAPURAM.

2.

SALES TAX OFFICER, 1ST CIRCLE, THODUPUZHA.

BY ADV.LIJU V.STEPHEN, SR. GOVERNMENT PLEADER THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 1901-2015, ALONG WITH W.A.NOS.1614, 1618, 1635, 1756, 1757 OF 2002 AND WP(C) 19764 OF 2003, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

THOTTATHIL B.RADHAKRISHNAN & K.HARILAL, JJ.

.................................................................... W.A.Nos.1453, 1614, 1618, 1635, 1756, 1757 of 2002 and WP(C) No.19764 of 2003 .................................................................... Dated this the 19th day of January, 2015.

J U D G M E N T

Thottathil B.Radhakrishnan, J.

As rightly pointed out by the learned senior counsel appearing for the appellants in these appeals, there is really no substantial requirement to consider the questions raised in these cases. This is because of the fact that the question relating to imposition of sales tax on the turnover of sale of poultry reared in own farms stands concluded by the judgment of the Division Bench in W.A.No.1164 of 2001 dated 10.01.2002. Under such circumstances, these cases are closed.

(THOTTATHIL B.RADHAKRISHNAN, JUDGE) (K.HARILAL, JUDGE) jg