IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU THURSDAY ,THE 30TH DAY OF AUGUST 2018 / 8TH BHADRA, 1940 WP(C).No. 28507 of 2018 PETITIONER/S:

M/S. WARTSILA INDIA LTD NALLALAM, CALICUT, REPRESENTED BY IS COMPANY CONTROLLER, SRINIVAS SANKARANARAYANAN.

BY ADV. HARISANKAR V. MENON RESPONDENT/S:

1 THE COMMERCILA TAX OFFICER (WC AND LT)

OFFICE OF THE DEPUTY COMMISSIONER, COMMERCIAL TAX, KOZHIKODE - 673 001.

2 THE STATE TAX OFFICER WORKS CONTRACT, OFFICE OF THE DEPUTY COMMISSIONER, KOZHIKODE - 673 001.

3 THE DEPUTY COMMISSIONER (APPEALS)

COMMERCIAL TAXES, KOZHIKODE - 673 001.

4 THE DISTRICT COLLECTOR CHENNAI DISTRICT, CHENNAI - 600 001.

5 THE TAHSILDAR MAMBALAM, GUINDY TALUK, CHENNAI - 600 078.

BY ADV. GOVERNMENT PLEADER DR. THUSHARA JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 30.08.2018, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

DAMA SESHADRI NAIDU, J.

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W.P.(C). No. 28507 of 2018 (K)

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Dated this the 30^th day of August, 2018

JUDGMENT

The petitioner, a registered dealer under the Kerala General Sales Tax Act ( 'KGST Act' ) on the