WA NO. 1831 OF 2017 1 2025:KER:25872 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. 1831 OF 2017 (THE JUDGMENT DATED 15.06.2016 IN WPC NO.4008 OF 2008) APPELLANTS/RESPONDENTS 1 TO 5 IN THE WP(C): 1 THE STATE OF KERALA REPRESENTED BY THE GOVERNMENT PLEADER,, ADVOCATE GENERAL'S OFFICE, HIGH COURT, ERNAKULAM-682031. 2 THE APPELLATE ASSISTANT COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES, GOVT.OF KERALA,, CIVIL LINES, PALAKKAD-678001. 3 THE DEPUTY COMMISSIONER (APPEALS) COMMERCIAL TAXES DEPARTMENT, RAVIPURAM, ERNAKULAM-682016. 4 THE DEPUTY TAHSILDAR REVENUE RECOVERY, TALUK OFFICE, MINI CIVIL STATION, IRINJALAKUDA, THRISSUR DISTRICT-680661. 5 THE VILLAGE OFFICER VELOORKARA VILLAGE OFFICE, KALLANKUNNU, NADAVARAMBA, IRINJALAKUDA, THRISSUR DISTRICT-680661. BY SENIOR GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN RESPONDENT/PETITIONER IN THE WP(C): E.B.SUDHEER AGED 42 YEARS S/O. BALAN, AYYAPPA TRAVELS, EZHUPARAMBIL HOUSE, NADAVARAMBA, IRINJALAKUDA, THRISSUR DISTRICT-680661. WA NO. 1831 OF 2017 2 2025:KER:25872 BY ADV SRI.C.P.UDAYABHANU THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 26.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA NO. 1831 OF 2017 3 2025:KER:25872 JUDGMENT Dr. A.K.Jayasankaran Nambiar, J. It is brought to our notice by the learned Government Pleader that the issue involved in this Writ Appeal has now been decided in favour of the State by the judgment of the Supreme Court in Jindal Stainless Limited and Another v. State of Haryana and Others [2017 12 SCC Page (1)]. Accordingly, taking note of the said judgment, this Writ Appeal is allowed by setting aside the impugned judgment of the learned Single Judge and making it clear that the demand of entry tax in relation to the vehicle of the respondent shall be governed by the directions issued by the Supreme Court in the aforementioned judgment. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- EASWARAN S. JUDGE mns