2015 (2) TMI 91

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....for the petitioner. Majoj. P. Kunjachan, Government Pleader, for the respondents. JUDGMENT The petitioner was granted exemption from pay ment of tax under the Kerala General Sales Tax Act for the period from February 20, 1997 to February 20, 2004. This court however held that no exemption could be granted for units engaged in packaged drinking water since no manufacturing process was invo....

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....to be given full effect in letter and spirit. It is reported that exhibit P1 order of assessment for the year 2000-01 stands remitted to the first respondent under exhibit P5 appellate order. Nothing prohibits the first respondent from taking into consideration the effect of SRO No. 731/ 2004 by virtue of exhibit P6 judgment. 4. I direct the first respondent to give effect to exhibit P6 judgmen....