PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI MONDAY, THE 08TH DAY OF JULY 2019 / 17TH ASHADHA, 1941 WP(C).No.25028 of 2018 PETITIONER:

KRISHNA AGENCIES RAJESWARI STREET,PATTIKARA, PALAKKAD – 678 001 REPRESENTED BY ITS PROPRIETOR,SETHU SEKARA MENON.A.

BY ADVS.

SRI.S.ANIL KUMAR (TRIVANDRUM)

SRI.K.V.JAYAPRAKASH SRI.M.RAJAGOPAL RESPONDENTS:

1 COMMERCIAL TAX OFFICER OFFICE OF THE COMMERCIAL TAX OFFICER,SECOND CIRCLE,PALAKKAD, PIN - 678 001.

2 THE STATE OF KERALA REPRESENTED BY THE PRINCIPAL SECRETARY TO GOVERNMENT,TAXES DEPARTMENT,GOVERNMENT SECRETARIAT,THIRUVANANTHAPURAM - 695 001.

3 UNION OF INDIA REPRESENTED BY ITS SECRETARY,DEPARTMENT OF REVENUE,MINISTRY OF FINANCE, ROOM NO.46,NORTH BLOCK, NEW DELHI - 110 001.

BY SRI.C.E.UNNIKRISHNAN, SPECIAL GOVERNMENT PLEADER DR. THUSHARA JAMES, GOVERNMENT PLEADER SRI. P.VIJAYAKUMAR, ASGI THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON

08.07.2019, ALONG WITH WP(C).17422/2018,WP(C).17830/2018, WP(C).21263/2018, WP(C).21431/2018, WP(C).26058/2018, WP(C).28850/2018, WP(C).29050/2018, WP(C).29064/2018, WP(C).29646/2018, WP(C).31840/2018, WP(C).31852/2018, WP(C).31914/2018, WP(C).33915/2018, WP(C).33944/2018, WP(C).35230/2018, WP(C).35426/2018, WP(C).37