2010 (5) TMI 770

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..... manufacture of concrete poles by the petitioner for supply to Kerala State Electricity Board. is nothing but consumption in manufacture. The only other condition under the notification is that such consumption in manufacture should take place within the State on which there is no controversy. The purpose of exemption, in our view, is essentially to promote the construction industry in the State. .....

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..... sed in the manufacture of electric poles for supply to Kerala State Electricity Board. Since suppliers were not registered dealers and since sand purchased by the petitioner and used in the manufacture of electric poles have not suffered tax, the assessing officer, levied tax under section 5A of the Kerala General Sales Tax Act, 1963. Appeals filed were dismissed by the two appellate authoritie .....

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..... ... 2. . . . . . . . . . 3. . . . . . . . . . 4. . . . . . . . . . 5. Any dealer Turnover of sale of river sand within the State .....

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..... ication applies to the product, irrespective of whether proposal for assessment is on the seller or on the purchaser. In other words, exemption under the notification is available to dealers, who are liable to pay tax under section 5A also. All what is required to be satisfied is that the sand purchased is for consumption within the State. The remaining question for consideration is whether ther .....

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