9911796707
TMI Blog2017 (10) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... s entitled for the benefit of exemption of purchase tax payable under S.5A of Kerala General Sales Tax Act, 1963? - Held that: - The petitioner themselves are the manufacturer. They are exempted from payment of sales tax. All manufacturers, who are liable to pay tax either under KGST Act or Central Sales Tax are eligible for exemption. Nobody has a case that the petitioner is not liable to pay tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure items and building materials. In these writ petitions, the short issue that arises for consideration is whether the petitioner is entitled for the benefit of exemption of purchase tax payable under S.5A of Kerala General Sales Tax Act, 1963 (for short, the KGST Act ) in the light of the notification issued by the Government as S.R.O No.9/2007 dated 3.1.2007. 2. The petitioner was found eli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 5A of the said Act on the turnover of purchase of Rubber Wood used in the manufactures of other products of Rubber Wood processing units within the State for the period from 1.4.1997 to 19.3.2004 subject to the condition that manufactured goods shall be liable to tax either under the Kerala General Sales Tax Act, 1963 or under the Central Sales TaxAct, 1956. 3. The petitioner claimed ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs [(2008) 12 VST 296 (Ker)]. It is to be noted that the ratio in the Mayil Vahanam's case is different from the ratio involved in this case. In that case where the petitioners were dealers under the KGST Act and the Central Sales TaxAct and they purchased goods from the small scale industrial units which enjoy the benefit of sales tax exemption granted by the State Government and effect both ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the manufacturer ineligible for the benefit of S.R.O.No.9/2007. Since the petitioner is liable to pay sales tax, though they need not pay tax by virtue of exemption, certainly, they would be entitled for the benefit of S.R.O.No.9/2007. In the light of the above, W.P.(C).No.509/2011 is allowed quashing the impugned order. Consequently, W.P.(C).No.11385/2011 is also allowed setting aside the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
