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TMI Blog2009 (8) TMI 1091X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 5D of the Kerala General Sales Tax Act based on certificate of exemption issued under Government Notification S.R.O. No. 1729/1993. I have heard counsel appearing for the petitioner and the Government Pleader appearing for the respondents. The petitioner is a small-scale industrial unit which was granted sales tax exemption on the sale of products, namely, PVC pipes, for a period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his court in P.O. Abraham Associates v. Commissioner, Commercial Taxes [2002] 128 STC 301; [2002] 2 KLT 121, and contended that additional sales tax being a separate levy is payable by the petitioner. Further, according to the Government Pleader, section 5D of the Act was introduced by Act 7 of 2001 with effect from March 27, 2001, that is subsequent to the notification issued under section 10 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 5A is only covered by the notification. He has also referred to the provision in the notification which provides separate exemption for tax payable in respect of goods taxable at the point of last purchase in the State. The Government Pleader also pointed out that in State of Kerala v. Vattukalam Chemicals Industries [2001] 124 STC 233, the Supreme Court has held that the liability under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... over of goods under the notification, subsequent amendment to the KGST Act providing for additional levy of tax on the sale of goods manufactured and sold by the exempted units will also qualify for exemption. So much so, I hold that the petitioner is entitled to exemption under exhibit P1 certificate issued under S.R.O. No. 1729 of 1993 on the additional tax payable under section 5D of the Act. H ..... X X X X Extracts X X X X X X X X Extracts X X X X
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