2025:KER:27776 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 2 2025:KER:27776 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. Sd/- DR. A.K.JAYASANKARAN NAMBIAR JUDGE Sd/- EASWARAN S. JUDGE ACR