1997 (7) TMI 569 - SC - VAT and Sales Tax

Whether the Government Ayurvedic College, Trivandrum, comes within the expression State occurring in section 2(viii) of the Act which defines dealer ? Whether the certificate issued by the Government ayurvedic college substantially satisfied the requirements of sub- rule (14) of rule 32 and form 25? Held that - Appeal allowed. As these questions have neither been dealt with by the sales tax authorities nor by the High Court. Initially, we thought of deciding these questions here. But, in the absence of material facts, it is not safe to decide these questions in this appeal. In such circumstances, we set aside the order and judgment of the High Court of Kerala and send these cases back to the High Court for deciding the questions referred to above.

Summary

The appellant, a dealer in ayurvedic herbs, claimed exemption on turnover for assessment years 1984-85 to 1986-87 under Kerala General Sales Tax Act. Sales tax authorities rejected claim due to missing form 25 certificate. Supreme Court remanded case to High Court to determine if Government Ayurvedic College qualifies as "State" and if its certificate meets requirements. High Court's decision set aside.