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TMI Blog1977 (7) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... a common order of the Kerala Sales Tax Appellate Tribunal, Trivandrum, for the said period as well as for 1958 to 1962. The question which arises for our consideration is whether the Kerala Sales Tax Appellate Tribunal was justified in holding that the assessee's purchase turnover of cashew kernel during the period from 21st June, 1962, to 31st March, 1963, was, even in the absence of declarations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax on his turnover relating to the purchase of copra or cashewnut kernel for that year at the rate of four paise for every rupee in such turnover: Provided............................. Provided further that no tax shall be levied under this section on copra or cashewnut kernel if a tax has already been levied on the purchase of coconut or cashewnut out of which such copra or cashewnut kernel i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion even in the absence of declarations in form No. 25. The Tribunal stated as follows: "In 1962-63, the case of the appellants is that they did not file declarations on the strength of the decision of the Kerala High Court in their own case reported in K.A. Karim v. Sales Tax Appellate Tribunal[1963] 14 S.T.C. 36. According to the decision, no tax was payable on the purchase turnover of cashewnut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not have filed any declaration in regard to the turnover from 21st June, 1962, onwards. We feel that there is some force in this contention. The Sales Tax Officer will exempt the turnover in question and allow exemption on the same from 21st June, 1962, to 31st March, 1963, even if they are not supported by declarations in form No. 25. " The assessee had purchased the cashewnuts from registere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal was perfectly justified in holding that notwithstanding the retrospective operation of the Act, the assessee was not obliged to produce the declaration for the purpose of claiming exemption from tax under the second proviso to section 3(1). This tax revision case challenging the order of the Tribunal as regards the year 1962-63 is dismissed. The parties will bear their respective costs. P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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