M/S.K.S.E.LTD. v. State of Kerala

Case Details & Bench

Court: High Court of Kerala
Hon'ble Judges: KURIAN JOSEPH, J.
Judgment Date: 2008-06-27
Court Decision / Holding: The writ petition is disposed of with a direction to refund the entry tax collected from the petitioner within three months from the date of production of a copy of this judgment. However, if the Supreme Court’s final decision goes against the petitioner, the petitioner shall be obliged to refund the amount. The question of interest is left open.
Final Disposition: Writ petition disposed of; refund ordered with conditions as stated.

Parties to the Case

Appellants / Petitioners

M/S.K.S.E.LTD., Solvent Road, Irinjalakuda P.O., Thrissur District represented by R.Sankararanayanan, Chief Finance Manager

Respondents

Sales Tax Inspector, Sales Tax Check Post, Walayar
Sales Tax Inspector, Sales Tax Check Post, Bangra - Manjeshwar
Intelligence Inspector, Squad No.IV, Department of Commercial Taxes, Palakkad
Intelligence Inspector, Squad No.V, Department of Commercial Taxes, Palakkad
Intelligence Inspector, Squad No.III, Department of Commercial Taxes, Palakkad
Sales Tax Inspector, Sales Tax Check Post, Meenakshipuram
Sales Tax Inspector, Sales Tax Check Post, Gopalapuram
Sales Tax Inspector, Sales Tax Check Post, Thamarassery
Sales Tax Inspector, Sales Tax Check Post, Velanthavalam
Assistant Commissioner (KVAT), Special Circle, Thrissur
State of Kerala, represented by Secretary to Government, Taxes Department, Kerala Government Secretariat, Thiruvananthapuram

Legal Representation & Advocates

Counsels for Petitioners

• SRI. ARIKKAT VIJAYAN MENON
• SRI. HARISANKAR V. MENON
• Smt.MEERA V.MENON
• SRI.MAHESH V.MENON

Counsels for Respondents

• SPL. GOVT. PLEADER (TAXES) SRI. MATHEW GEORGE VADAKKEL

Case Synopsis & Summary

This is a Kerala High Court writ petition under Article 226 challenging the collection of entry tax by the State against M/S.K.S.E.LTD. The petitioner seeks refund of entry tax paid in the relevant years (as evidenced by multiple receipts) and relies on the principle espoused in Thressiamma L. Chirayil v. State of Kerala (2007) 1 KLT 303, which favored refund in similar circumstances. The learned Government Pleader argued that the matter is pending before the Supreme Court and there was no interim order, suggesting no immediate refund. The court, after hearing, ordered that the respondent refund the tax collected from the petitioner within three months from the date of production of a copy of the judgment. It also clarified that if the Supreme Court decision goes against the petitioner, the petitioner would be bound to refund the amount, and left open the question of interest. The judgment thus provides a provisional remedy to avoid unjust enrichment pending higher judicial scrutiny. The exhibits listed (EXT.P.1 to EXT.P.99) comprise tax receipts and certificates evidencing payment of entry tax over the years, which the court appears to have considered in reaching its conclusion.

Submissions & Arguments

Contentions of Appellants / Petitioners

The petitioner argues for refund of the entry tax paid, relying on the principle laid down in Thressiamma L. Chirayil v. State of Kerala (2007) 1 KLT 303 to claim relief. The case is argued with reference to documentary evidence (EXT.P.1 to EXT.P.66 and related exhibits) showing tax payments.

Contentions of Respondents

The respondents contend that the matter is pending before the Supreme Court and there is no interim order; hence no immediate refund is warranted pending higher judicial determination.

Cited Precedents (1)

Case Name	Citation	Treatment	Explanation
Thressiamma L.Chirayil v. State of Kerala	2007(1) KLT 303	Positive	The court states that the issue is covered in the petitioner’s favor by this decision.

Extracted Judgment Text

Exact text extracted from official judgment records.

## **IN THE HIGH COURT OF KERALA AT ERNAKULAM** **PRESENT :** **THE HONOURABLE MR. JUSTICE KURIAN JOSEPH** **FRIDAY, THE 27TH JUNE 2008 / 6TH ASHADHA 1930** **WP(C).No. 24667 of 2007(J)** **--------------------------------------** ## **PETITIONER:** - **-------------------** **M/S.K.S.E.LTD., SOLVENT ROAD, IRINJALAKUDA P.O., THRISSUR DISTRICT REPRESENTED BY R.SANKARANARAYANAN, CHIEF FINANCE MANAGER.** **BY ADV. SRI.ARIKKAT VIJAYAN MENON, ADV. SRI.HARISANKAR V. MENON, ADV. SMT.MEERA V.MENON, ADV. SRI.MAHESH V.MENON.** **RESPONDENTS:** **-----------------------** **1. SALES TAX INSPECTOR, SALES TAX CHECK POST, WALAYAR.** **2. SALES TAX INSPECTOR, SALES TAX CHECK POST, BANGRA - MANJESWAR.** ## **3. INTELLIGENCE INSPECTOR,** - **SQUAD NO.IV, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD.** **4. INTELLIGENCE INSPECTOR, SQUAD NO.V, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD.** **5. INTELLIGENCE INSPECTOR, SQUAD NO.III, DEPARTMENT OF COMMERCIAL TAXES, PALAKKAD.** ## **W.P.(C). NO.24667/2007-J:** **6. SALES TAX INSPECTOR, SALES TAX CHECK POST, MEENAKSHIPURAM.** **7. SALES TAX INSPECTOR, SALES TAX CHECK POST, GOPALAPURAM.** **8. SALES TAX INSPECTOR, SALES TAX CHECK POST, THAMARASSERY.** **9. SALES TAX INSPECTOR, SALES TAX CHECK POST, VELANTHAVALAM.** **10. ASSISTANT COMMISSIONER (KVAT), SPECIAL CIRCLE, THRISSUR.** **11. STATE OF KERALA, REPRESENTED BY SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, KERALA GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM.** **BY SPL. GOVT. PLEADER (TAXES) SRI. MATHEW GEORGE VADAKKEL.** **THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 27/06/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:** ## **W.P.(C). NO.24667/2007-J:** ## **APPENDIX** ## **PETITIONERS' EXHIBITS:** **EXT.P.1: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 01/04/2004.** **EXT.P.2: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 02/04/2004.** **EXT.P.3: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 02/04/2004.** **EXT.P.4: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 03/04/2004.** **EXT.P.5: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 04/04/2004.** **EXT.P.6: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 04/04/2004.** **EXT.P.7: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 05/04/2004.** **EXT.P.8: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 06/04/2004.** **EXT.P.9: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 06/04/2004.** **EXT.P.10: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 07/04/2004.** **EXT.P.11: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 08/04/2004.** **EXT.P.12: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 09/04/2004.** **EXT.P.13: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 09/04/2004.** **EXT.P.14: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 10/04/2004.** ## **W.P.(C). NO.24667/2007-J:** **EXT.P.15: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 11/04/2004.** **EXT.P.16: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 11/04/2004.** **EXT.P.17: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 11/04/2004.** **EXT.P.18: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 13/04/2004.** **EXT.P.19: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 13/04/2004.** **EXT.P.20: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 13/04/2004.** **EXT.P.21: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 14/04/2004.** **EXT.P.22: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 15/04/2004.** **EXT.P.23: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 15/04/2004.** **EXT.P.24: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 16/04/2004.** **EXT.P.25: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 17/04/2004.** **EXT.P.26: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 21/01/2005.** ## **EXT.P.27: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 14/03/2005.** **EXT.P.28: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 05/04/2005.** **EXT.P.29: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 11/04/2005.** **EXT.P.30: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 16/04/2005.** **EXT.P.31: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 16/04/2005.** ## **W.P.(C). NO.24667/2007-J:** **EXT.P.32: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 20/04/2005.** **EXT.P.33: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 03/05/2005.** ## **EXT.P.34: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 09/05/2005.** **EXT.P.35: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 09/05/2005.** **EXT.P.36: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 14/05/2005.** **EXT.P.37: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 23/05/2005.** **EXT.P.38: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 27/05/2005.** **EXT.P.39: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 09/06/2005.** **EXT.P.40: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD.26/07/2005.** **EXT.P.41: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 09/12/2005.** **EXT.P.42: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 10/12/2005.** **EXT.P.43: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 04/01/2006.** **EXT.P.44: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 16/03/2006.** **EXT.P.45: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 18/03/2006.** **EXT.P.46: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 17/04/2006.** **EXT.P.47: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 04/05/2006.** **EXT.P.48: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 20/05/2006.** ## **W.P.(C). NO.24667/2007-J:** **EXT.P.49: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 12/06/2006.** **EXT.P.50: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 14/11/2006.** **EXT.P.51: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 14/11/2006.** **EXT.P.52: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 18/09/2005.** **EXT.P.53: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 19/04/2005.** **EXT.P.54: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 31/05/2005.** **EXT.P.55: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 31/05/2005.** **EXT.P.56: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 14/06/2005.** **EXT.P.57: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD.03/07/2005.** **EXT.P.58: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 03/07/2005.** **EXT.P.59: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 18/08/2005.** **EXT.P.60: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD.01/10/2007.** **EXT.P.61: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 08/10/2005.** **EXT.P.62: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 01/11/2005.** **EXT.P.63: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 04/11/2005.** **EXT.P.64: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 21/06/2006.** **EXT.P.65: COPY OF THE RECEIPT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 27/01/2005.** ## **W.P.(C). NO.24667/2007-J:** **EXT.P.66: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 10/06/2005.** **EXT.P.67: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.1. EVIDENCING PAYMENT OF ENTRY TAX DTD. 01/08/2005.** **EXT.P.68: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 01/04/2004.** **EXT.P.69: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 21/04/2004.** **EXT.P.70: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 03/04/2004.** **EXT.P.71: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 04/04/2004.** **EXT.P.72: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 05/08/2004.** **EXT.P.73: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 06/04/2006.** **EXT.P.74: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 07/04/2004.** **EXT.P.75: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 08/04/2004.** **EXT.P.76: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 04/04/2004.** **EXT.P.77: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 10/04/2004.** **EXT.P.78: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 11/04/2004.** **EXT.P.79: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 11/04/2004.** **EXT.P.80: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 12/04/2004.** **EXT.P.81: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 13/04/2004.** **EXT.P.82: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 15/04/2004.** ## **W.P.(C). NO.24667/2007-J:** ## **EXT.P.83: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 14/04/2004.** **EXT.P.84: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 16/04/2004.** **EXT.P.85: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 16/04/2004.** **EXT.P.86: COPY OF THE RECEIPT ISSUED BY THE R.6. EVIDENCING PAYMENT OF ENTRY TAX DTD. 04/01/2006.** **EXT.P.87: COPY OF THE RECEIPT ISSUED BY THE R.7. EVIDENCING PAYMENT OF ENTRY TAX DTD. 13/01/2006.** **EXT.P.88: COPY OF THE RECEIPT ISSUED BY THE R.8. EVIDENCING PAYMENT OF ENTRY TAX DTD. 19/07/2006.** **EXT.P.89: COPY OF THE RECEIPT ISSUED BY THE R.9. EVIDENCING PAYMENT OF ENTRY TAX DTD. 29/05/2005.** **EXT.P.90: COPY OF THE RECEIPT ISSUED BY THE R.9. EVIDENCING PAYMENT OF ENTRY TAX DTD. 29/05/2005.** ## **EXT.P.91: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.9. EVIDENCING PAYMENT OF ENTRY TAX DTD. 17/06/2005.** **EXT.P.92: COPY OF THE CERTIFICATE OF PAYMENT ISSUED BY THE R.9. EVIDENCING PAYMENT OF ENTRY TAX DTD. 10/08/2005.** **EXT.P.93: COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE R.1. DTD. 29/01/2007.** **EXT.P.94: COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE R.2. DTD. 29/01/2007.** **EXT.P.95: COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE R.3. DTD. 29/01/2007.** **EXT.P.96: COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE R.4. DTD. 29/01/2007.** **EXT.P.97: COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE R.5. DTD. 29/01/2007.** **EXT.P.98: COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE R.6. DTD. 29/01/2007.** ## **W.P.(C). NO.24667/2007-J:** **EXT.P.99: COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE R.7. DTD. 29/01/2007.** **EXT.P.100: COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE R.8. DTD. 29/01/2007.** **EXT.P.101: COPY OF THE REPRESENTATION FILED BY THE PETITIONER BEFORE THE R.9. DTD. 29/01/2007.** **//TRUE COPY//** **prv.** ## **KURIAN JOSEPH, J. ----------------------------------------W.P(C) No.24667 of 2007 ----------------------------------------Dated this the 27[th] day of June, 2008** ## **JUDGMENT** The prayer is for refund of the entry tax. The issue is covered in favour of the petitioner by the decision reported in Thressiamma L.Chirayil v. State of Kerala, 2007(1) KLT 303. The learned Government Pleader submits that the matter is now pending before the Supreme Court. But there is no interim order. Therefore, there will be a direction to the respondent to refund the tax collected from the petitioner within a period of three months from the date of production of a copy of this judgment. However, it is made clear that in case the decision of the Supreme Court goes against the petitioner it shall be bound to refund the amount. The question of interest is left open. The writ petition is disposed of as above. (KURIAN JOSEPH, JUDGE) ahg. **KURIAN JOSEPH, J. ----------------------------------W.P(C).No.24667 of 2007 -----------------------------------** ## **JUDGMENT** **27[th] June, 2008**