9911796707
TMI Blog2002 (9) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... is a dealer in rubber which is an item liable to tax only at the last purchase point under section 5(1) of the Kerala General Sales Tax Act, 1963 read with the entry in the First Schedule. The question raised for consideration in these cases is as to whether the petitioner is liable to pay turnover tax levied under section 5(2A) of the said Act. According to the assessee it is entitled to the ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel appearing for the assessee, submits that this is a case where the assessee had produced form No. 25 declarations in all the cases, which would clearly show that the assessee is not the last purchaser. The counsel also relied on the decision of this Court in P.I. Varghese Sons v. State of Kerala [2002] 126 STC 217; (2002) 10 KTR 157 (Ker), in support of the above. The counsel further submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d declaration forms in many of said forms the details regarding the payment of tax is absent and, therefore, the authorities have validly rejected the said declaration forms. 4.. The fact that the turnover tax is exigible at all points of sale under section 5(2A) of the Act during the relevant period is in dispute. The assessee is only claiming the benefit of S.R.O. No. 716/1988. This Court has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of tax are not contained in the said declarations. If that was the sole reason for rejecting the declarations, according to us, the assessing authority ought to have afforded an opportunity to the assessee to rectify the said mistakes in the declaration and/or to produce fresh declarations as contemplated under the notification within a reasonable time. It was also open to the assessing authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y for the said purpose. If the assessee does not produce the corrected declarations or fresh declarations within one month from the date of receipt of notice from the assessing authority, the assessment order will stand confirmed. These tax revision cases are allowed and remanded to the assessing authority solely for the said purpose. Order on C.M.P. No. 4189 of 2000 in T.R.C. No. 296 of 2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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