9911796707
TMI Blog2011 (5) TMI 737X X X X Extracts X X X X X X X X Extracts X X X X ..... Prasad Ray, JJ. E. K. Nandakumar, A. K. Jayasankar Nambiar, P. Benny Thomas and Anil D. Nair for the Petitioner K. P. Pradeep, Government Pleader for the Respondent JUDGEMENT C. N. Ramachandran Nair, J:- The question raised in the connected revision cases filed by the very same company is whether the Sales Tax Appellate Tribunal was justified in holding that the petitioner is liable to pay purchase tax under section 5A of the Kerala General Sales Tax Act (hereinafter referred to as, "the Act", for short) on the purchases of tags and labels from exempted dealers which were attached to coir products exported outside India. We have heard learned counsel appearing for the revision petitioner and learned Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other hand contended that the commodity purchased was not exported as such, but was used for manufacture of final products for export and so much so, exemption cannot be granted under section 5(3) of the CST Act. Relying on the decision of this court in C. Y. Meeran v. State of Kerala reported in [2003] 11 KTR 584, which was relied on by the Tribunal in their order, the Government Pleader contended that all the conditions of section 5A are satisfied to attract liability. According to the learned Government Pleader, the Tribunal rightly confirmed levy of tax under section 5A of the Act because tags and labels purchased were attached to coir products exported by the petitioner, and there was no separate export sale of the tags and labels. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port, still since section 5A of the Act is subject to section 5(3) of the CST Act, liability has to be considered keeping in view of the exemption available to the purchaser/exporter under section 5(3) of the CST Act. Since the purchases of tags and labels were the penultimate purchases for export falling under section 5(3) of the CST Act, the petitioner was not liable to be assessed under section 5A of the Act. Therefore, we allow the revision cases by cancelling section 5A assessments made on the petitioner on the purchase turnover of tags and labels, which were purchased and attached as such to the products exported outside India. The orders of the first appellate authority and that of the Tribunal confirming disallowance of exemption wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
