WA NO. 1429 OF 2017 1 2025:KER:25866 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. 1429 OF 2017 (THE JUDGMENT DATED 03.10.2016 IN WPC NO.21314 OF 2016) APPELLANTS/RESPONDENTS IN THE WP(C): 1 THE ASSISTANT COMMISSIONER (ASSESSMENT) COMMERCIAL TAXES,SPECIAL CIRCLE-II,ERNAKULAM-682015. 2 THE DEPUTY COMMISSIONER DEPARTMENT OF COMMERCIAL TAXES,ERNAKULAM-682015. 3 THE INSPECTING ASSISTANT COMMISSIONER (RECOVERY) COMMERCIAL TAXES,KAKKANAD-682030. 4 STATE OF KERALA REPRESENTED BY SECRETARY(TAXES), SECRETARIAT,THIRUVANANTHAPURAM-695001. BY SENIOR GOVERNMENT PLEADER SRI.V.K.SHAMSUDHEEN RESPONDENT/PETITIONER IN THE WP(C): HINDUSTAN PETROLEUM CORPORATION LTD COCHIN REGIONAL OFFICE,KARSHAKA ROAD,ERNAKULAM,REPRESENTED BY ITS CHIEF REGIONAL MANAGER,VINOD KUMAR.D.S. SRI.K.I.MAYANKUTTY MATHER THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 26.03.2025, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WA NO. 1429 OF 2017 2 2025:KER:25866 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