INTERFIELD LABORATORIES Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner in these writ petitions is not a registered dealer under the Kerala Value Added Tax Act (hereinafter referred to as the 'KVAT Act'). The petitioner is running a drug and food testing laboratory at Karuvelipady, Kochi, in the name and style 'Inter-field Laboratories', which has been assessed and accredited ISO certification in the discipline of Chemical Testing by the National Accreditation Board for Testing and Calibration Laboratories, vide Ext.P1 certificate of accreditation produced along with these writ petitions, which is valid till 20.10.2015. For running a commercial laboratory, the petitioner has obtained licence from the Corporation of Cochin, vide Ext.P2 licence produced along with these writ petitions, which was valid till 31.03.2015. The petitioner has also obtained registration under the Kerala Shops and Commercial Establishments Act, 1960, vide Ext.P2(2) certificate of registration produced along with these writ petitions, which is valid till 31.12.2015.

(2.) W.P. (C) No. 19966 of 2015:-

(3.) W.P.(C) No. 21557 of 2015:-