9911796707
TMI Blog2008 (2) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... -5712 of 2007. This batch of civil appeals is filed by the assessee. It is directed against common judgment dated June 8, 2007 in Sales Tax Revision Nos. 177-189 of 2007 decided by the Division Bench of the High Court of Kerala. By the impugned judgment, the High Court dismissed revisions filed by the appellant-assessee in limine at the admission stage. These matters are a sequel to the lead matter in which we have delivered our judgment in the case of State of Kerala v. Kurian Abraham Pvt. Ltd. (Civil Appeal Nos. 7965 to 7966 of 2004). Assessee, M/s. Padinjarekara Agencies Ltd., is engaged in production and sale of centrifuged latex. It is a registered dealer under Kerala General Sales Tax Act, 1963 ("KGST Act") and Central Sales Tax A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be stated that, aggrieved by the decision of the AO, the matter was carried in appeal by the assessee to the first appellate authority, who took the view that the centrifuged latex satisfied the definition of "goods" in the Government Notification S.R.O. No. 1003/ 91 and, therefore, concessional rate was admissible to the assessee. (see page 96 of the Paper Book in Civil Appeal Nos. 5700-5712 of 2007). The above Government Notification S.R.O. No. 1003/91 was superseded by Government Notification S.R.O. No. 1727/93, which came into effect with effect from January 1, 1994. Here, the AO once again did not allow the claim of exemption on the ground that field latex and centrifuged latex were one and the same commodity falling under entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring activity involved in conversion of raw rubber into centrifuged latex as both the commodities were same. According to the High Court, since raw rubber and centrifuged latex are one and the same commodity under entry 110 (preceded by entry 161) the assessee was not entitled to claim concessional rate of duty under Government Notification S.R.O. No. 1727/93, hence these civil appeals by the assessee. Exigibility to tax is a concept which is different from the concept of exemption/concession. As stated above, when it came to exigibility, the department contended that after April 1, 1988, field latex and centrifuged latex were two distinct and separate commodities and, at the same time, when it came to exemption, the same department conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In our view, the High Court has failed to consider the question of law, which arose for determination before it in Sales Tax Revision Nos. 177-189 of 2007(1). As stated above, in this case, we are concerned with interpretation of various exemption notifications. We are not concerned with interpretation of circular No. 16/98 dated May 28, 1998. We do not wish to express our views at this stage on the interpretation of the exemption notification(s). Suffice it to state that, in this case, we are not concerned with classification. In this case, we are concerned with the words and expressions used in the notification(s). This point has been missed by the High Court in its impugned judgment. It is no doubt true that, the AO is bound by the dir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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