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TMI Blog1996 (9) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... re than obvious that the situation gets governed by the statutory provision of section 8(2A) of the Central Sales Tax Act, 1956. In the said provision, the tax even if may be payable under the Central Sales Tax Act and it relates to the sale of any goods which is, under the sales tax law of this State of Kerala is exempt generally, the tax payable shall be nil. 3.. The above contention has been taken up that the petitioner-assessee is exempt from tax under the Kerala General Sales Tax Act and consequently therefore there cannot be a levy of tax by virtue of provisions of section 8(2A) of the Central Sales Tax Act, 1956. 4.. Before the first appellate authority-the Appellate Assistant Commissioner of Agricultural Income-tax and Sales Tax, Kannur, it was contended that the commodity or the goods would be coir (i.e., coconut fibre used for ropes, mattings, etc.). It was further submitted that coir including coir yarn has been exempted from tax payable under the Kerala General Sales Tax Act, 1963 and therefore in view of the above position, the inter-State sales in question would also be governed by the said situation of exemption, obviously under section 8(2A) of the Central Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellate Tribunal, Additional Bench, Kozhikode, resulted in the endorsement with a finding that one cannot say that coconut fibre is the same commodity as coir . The Appellate Tribunal has referred to the entries and the notifications under the Kerala General Sales Tax Act, 1963. The Appellate Tribunal has not disputed the position that in the event of exemption of tax generally under the State Act, the benefit of such exemption should correspondingly come under the Central Act also. In fact the Tribunal has reinforced this statutory provision by relying on the decision of the apex Court in Hindustan Paper Corporation Ltd. v. State of Kerala [1993] 89 STC 473 and on the assumption of this undisputed position, the Tribunal has proceeded to consider as to whether coconut fibre could be regarded as the same commodity with reference to the entries and notifications under the State Act.As stated above, the Tribunal, at the end has reached the conclusion that one cannot say that the coconut fibre is the same commodity as coir. 9.. Before us it is not the situation that the petitioner-assessee has been taxed under the Kerala General Sales Tax Act, 1963. This is because it was his p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... coir yarn-Exemption (Kerala) Notification G.O. Ms. No. 62/84/TD dated the 30th March, 1984. S.R.O. No. 319/84.-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 an exemption in respect of the tax payable under the said Act on the purchase of coir including coir yarn. This notification shall come into force with effect from the 1st day of April, 1984. Explanatory Note.-(This does not form part of the notification, but is intended to indicate the general purport.) Government consider that for the development of coir industry in the State sales tax on coir should be exempted. This notification is intended to achieve the above object. It would follow from the contents of the above notification that for some purposes stated therein the tax payable on the purchase of coir including coir yarn came to be exempted. If not anything else this shows that the coir and the coir yarn are understood as coconuts. In addition to the clear situation appearing from entry Nos. 98 and 49 as discussed hereinabove. 13.. There is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... what is commonly understood as coir yarn, also as coir products. In common parlance they are related in the syllogistic relationship of genus and species. If this syllogism is properly understood combined with the understanding of these items on common parlance theory with reference to the law relating to the exemption, we hold that even the State Government understood these aspects in the same syllogistic pattern of relationship and brought them into one entry to the effect of granting exemption not only to coconut fibre, coir yarn, coir products and bonded fibre, fabrics of coir all in a single situation. This has been the position continuously as would appear from entry Nos. 98 and 49. Even from 1991 onwards coconut fibre also is governed by the same situation of syllogistic relationship. In the context we would like to emphasize that although the first appellate authority has observed that if anybody disagrees with the view that coir will not include coir fibre it is incumbent upon to state that what exactly is meant by coir. It is also necessary to emphasize that throughout the assessee claimed exemption under the State Act. The authorities, as we find from reading the thre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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