1989 (9) TMI 362

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..... ssment years 1984-85, 1985-86 and 1986-87. The petitioner is a dealer in ayurvedic herbs and oils. He supplied ayurvedic herbs and oils on contract basis to the Government Ayurveda College Pharmacy, Trivandrum, during the above three years. He did not file form No. 25 declarations to prove that he was not the last purchaser of the said goods in the State. He was assessed to tax. The petitioner con .....

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..... ule 32 (14) of the Kerala General Sales Tax Rules, 1963, is only directory and not mandatory. It was further argued that the decision of this Court in Rehmath Trading Co. v. Sales Tax Officer [1980] 46 STC 25, holding that the provisions contained in rule 32(14) of the Kerala General Sales Tax Rules and filing of form No. 25 declaration are mandatory requires reconsideration. We are unable to acce .....

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