WA NO. 1416 OF 2017 1 2025:KER:25865 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR & THE HONOURABLE MR. JUSTICE EASWARAN S. WEDNESDAY, THE 26TH DAY OF MARCH 2025 / 5TH CHAITHRA, 1947 WA NO. 1416 OF 2017 (THE JUDGMENT DATED 21.10.2016 IN WPC NO.24628 OF 2016) APPELLANTS/RESPONDENTS IN THE WP(C): 1 THE ASSISTANT COMMISSIONER(ASSESSMENT) COMMERCIAL TAXES, SPECIAL CIRCLE,KOLLAM.691021. 2 THE DEPUTY COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, KOLLAM.691001. BY GOVERNMENT PLEADER SMT.RESMITHA RAMACHANDRAN RESPONDENT/PETITIONER IN THE WP(C): M/S.ASSOCIATED CASHEW INDUSTRIES CHANDANATHOPPE, KOLLAM, REPRESENTED BY A.ABDUL SALAM, PARTNER. BY ADV K.KRISHNA THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 26.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA NO. 1416 OF 2017 2 2025:KER:25865 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 Commercial Tax Officer, Anchal and Others v. S Najeem and Another [2018 (4) KHC 666]. Accordingly, following the said decision, the Writ Appeal is dismissed. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- EASWARAN S. JUDGE mns