STATE OF KERALA Vs. LAXMI VASANTH

JUDGEMENT

(1.) Leave granted. Feeling aggrieved and dissatisfied with the impugned common judgment and order passed by the High Court of Kerala at Ernakulum in W.A. Nos. 1521, 1551 and 1536 of 2017 and RSA No. 21 of 2016 by which the High Court has dismissed the said writ appeals preferred by the appellant/State and has confirmed the judgment and order passed by the learned Single Judge quashing and setting aside the demand towards the sales tax under the Kerala General Sales Tax Act which was for the dues of the partnership firm in which the private respondents herein/original writ petitioners were partners but minors, the State has preferred the present appeals.

(2.) We have heard Shri C.K. Sasi, learned counsel appearing for the State and Shri Ranjit Kumar, learned senior advocate appearing on behalf of private respondent no.1 herein in SLP (C) Nos. 15623, 15624 and 15626 of 2021 and Shri Sudhanshu Prakash, learned counsel appearing on behalf of respondent no.1 in SLP (C) No. 15625 of 2021.

(3.) It is not in dispute that the respective private respondents herein, namely, Lakshmi Vasanth and J. Raj Mohan Pillai were inducted as a partners of the partnership firm, namely, M/s. Malabar Cashew Nuts and Allied Products, when they were minors.