Full Judgment
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE EASWARAN S. TUESDAY, THE 1ST DAY OF APRIL 2025 / 11TH CHAITHRA, 1947 WA NO. 1726 OF 2020 AGAINST THE ORDER/JUDGMENT DATED IN WP(C) NO.4982 OF 2020 OF HIGH COURT OF KERALA APPELLANT/RESPONDENT IN W.P(C): 1 STATE OF KERALA REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT THIRUVANANTHAPURAM,PIN-695 001. 2 THE COMMERCIAL TAX OFFICER, WORKS CONTRACT, ERNAKULAM-682 018. 3 THE ASSISTANT COMMISSIONER (WORKS CONTRACT), COMMERCIAL TAX DEPARTMENT, ERNAKULAM-682 018. RESMITHA RAMACHANDRAN - GP RESPONDENT/PETITIONER IN W.P.(C): OBERON EDIFICES AND ESTATES PVT.LTD. OBERON MALL, 34/195, 5TH FLOOR, NH BYE PASS EDAPPALLY P.O.KOCHI-24, REPRESENTED BY ITS CHAIRMAN, M.AA MOHAMMED. ADV SUKUMAR NAINAN OOMMEN THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 01.04.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA No.1726/2020
JUDGMENT
Dr.A.K.Jayasankaran Nambiar, J.
The issue involved in this writ appeal is covered against the Revenue by the decision of this Court in N. K. Trading Company v. State of Kerala [(2024) 6 KLT 65]. Accordingly, following the above judgment, this writ appeal is dismissed. DR. A.K.JAYASANKARAN NAMBIAR EASWARAN S. ACR