9911796707
TMI Blog2008 (9) TMI 908X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Sales Tax Act, 1956 ( the KGST Act and the CST Act , for short), being aggrieved by the orders passed by the Kerala Agricultural Income-tax and Sales Tax Appellate Tribunal, Additional Bench, Palakkad in T.A. No. 388/2003 dated June 30, 2003. The Tribunal has rejected the assessee's appeal. The assessee has framed the following questions of law for our consideration and decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sand. He has registered himself as a dealer both under the provisions of the KGST Act and the CST Act. The assessment year in question is 1998-99 (CST). In the returns filed, the assessee had claimed exemption from payment of tax under the Central Sales Tax Act, in view of entry 7A of the Third Schedule to the Notification S.R.O. No. 1727 of 1993 as modified by S.R.O. No. 213 of 1997. The claim o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sand should be for consumption within the State. The tax payable under the CST Act can be exempted under section 8(2A) only if the goods are exempted under the KGST Act generally without any condition. The exemption given under the KGST Act is conditional. Hence there is no exemption under the CST Act. No 'C' forms are available. In the circumstances, the prayer of the appellant to exemp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of river sand within the State. In our opinion, it is a conditional exemption, in the sense that, if a dealer effects sale of river sand only in the State of Kerala, he would be exempted from payment of tax under the KGST Act. Since it is a conditional exemption, in our opinion, in view of section 8(2A) of the CST Act, the assessee is not entitled for exemption under the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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