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of <h1>Supreme Court remands case on Government Ayurvedic College certification, High Court decision overturned</h1> The Supreme Court remanded the case to the High Court to determine if the Government Ayurvedic College qualifies as 'State' and if its certificate meets ... Whether the Government Ayurvedic College, Trivandrum, comes within the expression “State” occurring in section 2(viii) of the Act which defines “dealer”? Whether the certificate issued by the Government ayurvedic college substantially satisfied the requirements of sub- rule (14) of rule 32 and form 25? Held that:- Appeal allowed. As these questions have neither been dealt with by the sales tax authorities nor by the High Court. Initially, we thought of deciding these questions here. But, in the absence of material facts, it is not safe to decide these questions in this appeal. In such circumstances, we set aside the order and judgment of the High Court of Kerala and send these cases back to the High Court for deciding the questions referred to above. The appellant, a dealer in ayurvedic herbs, claimed exemption on turnover for assessment years 1984-85 to 1986-87 under Kerala General Sales Tax Act. Sales tax authorities rejected claim due to missing form 25 certificate. Supreme Court remanded case to High Court to determine if Government Ayurvedic College qualifies as 'State' and if its certificate meets requirements. High Court's decision set aside.
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