1993 (6) TMI 224

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..... the same person, is an assessee under the Kerala General Sales Tax Act, 1963. We are concerned with the assessment years 1980-81 to 1983-84. The sole question that arises for consideration in this batch of revisions, is whether the assessee is entitled to claim exemption on the basis of form 25 declarations issued by the purchasing dealers. The Sales Tax Appellate Tribunal held that the assessee .....

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..... e issued. Relying upon the Bench decision of this Court in Deputy Commissioner of Sales Tax v. Debi Prasad [1991] 82 STC 305 and the later Bench decision of this Court reported in Deputy Commissioner of Sales Tax v. Gopal Trading Company [1992] 84 STC 294, the Appellate Tribunal held that since the purchasing dealers had a valid registration certificate at the time of the transactions in dispute, .....

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