9911796707
TMI Blog1993 (6) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... ier proceedings between the same parties in T.R.C. Nos. 57 to 60 of 1985judgment dated July 3, 1987. The Appellate Tribunal by the common order dated March 15, 1991, allowed the appeals filed by the State and dismissed the appeals filed by the assessee. The short question that arose for consideration before the Appellate Tribunal was the rate of tax leviable on the trailers manufactured by the assessee-firm. We are concerned with the assessment years 1978-79, 1979-80, 1980-81 and 1981-82. The Appellate Tribunal held that the trailers will be taxed at 15 per cent for the assessment years 1978-79, 1979-80 and 1980-81 up to September 16, 1980. The Tribunal further held that trailers would come within entry 8 of the First Schedule prior to Sept ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecisions of the Supreme Court. In paragraph 5 of the judgment this Court held thus: "............We are of the view that the Appellate Tribunal was not justified in explaining away the letter of the Board of Revenue dated April 28, 1970. The Appellate Tribunal did not advert to section 3(3) of the Kerala General Sales Tax Act and the legal effect of the letter of the Board of Revenue dated April 28, 1970. In particular, the scope of section 3(3) of the Act, in the light of the decisions of the Supreme Court brought to our notice, is very relevant. The Appellate Tribunal had a duty to consider the relevant decisions of the Supreme Court which construed section 5(8) of the Income-tax Act, 1922, which is substantially similar to section 3(3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come under entry 138 of the First Schedule to the Kerala General Sales Tax Act in the decision reported in Antony's case [1992] 86 STC 196 (Ker); [1991] 1 KLT 358. After quoting the observations of the later Bench decision, the Tribunal concluded that trailers will be taxed at 15 per cent for the assessment years 1978-79, 1979-80 and 1980-81 up to September 16, 1980. The Tribunal did not discuss or consider or record any finding as directed by this Court in the order of remit. We should say that the Sales Tax Appellate Tribunal totally ignored the order of remit contained in T.R.C. Nos. 57 to 60 of 1985 dated July 3, 1987. Counsel for the Revenue, when faced with this position, did not support the order of the Appellate Tribunal. Since the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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