2006 (8) TMI 570

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..... on 7(14) of the Kerala General Sales Tax Act, 1963, is entitled to exemption on turnover tax under annexure D notification, namely S.R.O. No. 1401 of 1992. The Tribunal following the decision of this court in Parakkattil Aleyamma v. Sales Tax Officer [1993] 91 STC 518; [1993] 1 KLT 810 reversed the appellate authority's order in favour of the petitioner, and held that the petitioner is liable .....

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..... eclaratory relief this court held that local dealers are entitled to exemption from turnover tax on first sales of goods not covered by sub-clauses (a) to (f) of S.R.O. No. 1401/92. This judgment appears to be accepted by the Government and is applicable to the present case. The next question is whether the petitioner falls under sub-clause (g) of the notification entitling for exemption. The T .....

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