2001 (8) TMI 1345

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..... 31, 1986. From November 1, 1986 by way of clarification under section 59A of the Kerala General Sales Tax Act, 1963, it was treated as rubber product. The assessment year in question is 1986-87. The contention of the assessee was that for the entire year 1986-87 it shall be treated as rubber. The Tribunal in paragraph 3 of annexure IV order held that "the argument of the appellant does not hold me .....

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..... our notice. 2.. In the above view of the matter, we set aside the order passed by the authorities treating the reclaimed rubber as rubber product from November 1, 1986 in the above assessment year. The assessing officer will accordingly modify the assessment. T.R.C. is allowed. Order on C.M.P. No. 5900 of 2000 in T.R.C. No. 406 of 2000 dismissed. Petition allowed. Clarification Notification .....

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