Kerala High Court
M/S.Zuari Cement Ltd vs The Assistant Commissioner on 12 December, 2006
Author: P.R.Raman
Bench: P.R.Raman
IN THE HIGH COURT OF KERALA AT ERNAKULAM
WP(C) No. 33011 of 2006(E)
1. M/S.ZUARI CEMENT LTD.,
... Petitioner
Vs
1. THE ASSISTANT COMMISSIONER
... Respondent
2. THE STATE OF KERALA REPRESENTED BY
For Petitioner :SRI.V.P.SUKUMAR
For Respondent : No Appearance
The Hon'ble MR. Justice P.R.RAMAN
Dated :12/12/2006
O R D E R
P.R.RAMAN, J.
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W.P.(C) NO. 33011 OF 2006
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Dated this the 12th day of December, 2006
J U D G M E N T
The point that arises for consideration in this writ petition is regarding the validity of the explanation added to Section 2(lii) and also amendment brought out to Rule 10(a) of KVAT Rules. This matter has been considered by this court in M/s.Madras Cements v. Assistant Commissioner (Audit Assessment) and others (14 KTR 267). Following the said decision, this petition is dismissed.
Writ petition is dismissed as above. Issue emergent copies on usual terms.
P.R.RAMAN, JUDGE Rp