VALVOLINE CUMMINS LTD. Vs. SALES TAX OFFICER,

JUDGEMENT

(1.) HEARD learned Counsel on either side.

(2.) THE writ petition was preferred seeking a writ of mandamus directing respondents 2 and 3 to consider the claim of the petitioner to adjust the excess payment as per Ext.P1 return and to quash Ext.P8 order and Ext.P9 notice. Counsel appearing for the appellant brings to the notice of this Court a judgment of the learned Single Judge in W.P.(C) No. 31458 of 2005. Reference was also made to Section 11 of the Kerala Value Added Tax Act, 2003.