9911796707
TMI Blog1996 (9) TMI 583X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessment year 1988-89 (from April 1, 1988 to March 31, 1989). The assessing authority has disallowed the claim of the assessee claiming concessional rate of tax of 3 per cent on the sale turnover of chappals. While doing so, the Government Order G.O. (MS) No. 124/88/TD dated August 31, 1988 was relied upon as well as S.R.O. No. 968/80. This was rejected by the assessing authority obviously bec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven if the text of the said S.R.O. No. 641/81 is examined, the position is beyond doubt. The text is reproduced hereinbelow: In exercise of the powers conferred by section 10 of the Kerala General Sales Tax Act, 1963 (15 of 1963), the Government of Kerala, having considered it necessary in the public interest so to do, hereby make a reduction in the rate of tax payable under the said Act on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reto. After referring to the said explanation, the Tribunal even observes that S.R.O. No. 641/81 is applicable only in cases where rubber in any form is used in the manufacture of any rubber product by such rubber manufacturers. We fail to understand that after observing this as above, it is also plain and crystal clear from the statutory provisions of S.R.O. No. 641/81, and further recording a cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate will have special significance in the context, in the nature of an exception to the general situation to be found in entry No. 76. In our judgment, in fact, there was no reason to travel beyond the context of S.R.O. No. 641/81 as stated above. For all the above reasons the tax revision case succeeds and accordingly the claim of the assessee with regard to the assessment year 1988-89 is all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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