Kerala Court July 1978 Judgments
K.K. Ismail Vs. the State of Kerala
Court: Kerala
Decided on: Jul-06-1978
Reported in: [1979]43STC123(Ker)
Gopalan Nambiyar, C.J.1. These three tax revision cases are by the same assessee in respect of the assessment for three different assessment years. T. R. C. No. 150 of 1977 is in respect of the year 1968-69, T. R. C. No. 156 of 1977 relates to the assessment year 1966-67 and T. R. C. No. 157 of 1977 relates to the assessment year 1967-68. For the sake of convenience, we may notice the facts in T. R. C. No. 157 of 1977.2. The assessee claimed to be a dealer in iron scraps, eligible to be assessed at the general rate of 3 per cent under Section 5 of the Act. He was so assessed by the Sales Tax Officer at the general rate. But the successor of that officer took the view that the assessment had to be made under entry 8 of the First Schedule of the Kerala General Sales Tax Act, as motor spare parts, and the tax had to be at the rate of 12 percent. The assessment was accordingly revised under Section 19(2) of the Act after notice to the assessee. On appeal by the assessee, the Appellate Assi...
Tag this Judgment!The Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) V ...
Court: Kerala
Decided on: Jul-05-1978
Reported in: [1978]42STC225(Ker)
M.P. Menon, J.1. 'Naphtha' and 'chemical fertilisers' are goods specified in the First Schedule to the Kerala General Sales Tax Act, 1963. Under Section 5(1) of the Act, sales of naphtha attracts sales tax at 5 per cent. But where the sale is by one dealer to another for use by the latter as component part of goods to be manufactured by him, Section 5(3) provides that the rate shall be one per cent. An oil company, who is the assessee herein, sold naphtha to a manufacturer of chemical fertilisers, during the years 1970-71, 1971-72 and 1972-73. At the time of sale, as required by the proviso to sub-Section (3) of Section 5 of the Act, the manufacturer-purchaser had declared that naphtha was for use in the manufacture of goods covered by Schedule I. The assessing officer assessed the relevant turnover at one per cent. The Deputy Commissioner, however, found that naphtha was used as fuel for producing hydrogen and that the hydrogen in turn was used for manufacture of chemical fertilisers....
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