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of <h1>Supreme Court remands case on rubber trees as timber for sales tax levy</h1> <h3>State of Kerala Versus Tropical Plantation Ltd. and Others</h3> The Supreme Court set aside the judgments and orders, remanding the matters to the Tribunal to determine if rubber trees qualify as timber for sales tax ... Whether rubber trees were not timber and were, therefore, subject to the levy of sales tax under the Kerala General Sales Tax Act, 1963? Held that:- There can be no doubt that, in the circumstances, the Tribunal should have considered the materials that were placed before it and should have decided, as a matter of fact, whether rubber trees were timber. That error should have been cured by the High Court by remanding the matters to the Tribunal to consider the material and arrive at a finding thereon. It should not have considered that material itself, the final fact-finding body being the Tribunal, the finding as to whether rubber trees were timber should have been left to be decided by the Tribunal. Thus it is appropriate to set aside the judgments and orders under appeal and remand the matters to the Tribunal. The Supreme Court set aside the judgments and orders, remanding the matters to the Tribunal to decide whether rubber trees are timber for sales tax levy under the Kerala General Sales Tax Act, 1963. The Tribunal should not be bound by earlier judgments and must consider new evidence from both parties, with a decision to be made within six months. The appeals were allowed with no order as to costs.
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