Purchase tax on silver wares purchase turnover rejected where goods were melted and resold as silver.

Purchase turnover of silver wares bought, melted and resold as silver was held outside the purchase tax net under section 5A(1)(a) of the Kerala General Sales Tax Act, 1963. The HC followed its earlier decision on the same issue and found no material reason to depart from that view, so the Appellate Tribunal's conclusion that the turnover was not taxable was upheld and the revisions failed.

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Issues: Whether the purchase turnover of silver wares purchased, melted and resold as silver was liable to purchase tax under section 5A(1)(a) of the Kerala General Sales Tax Act, 1963.

Analysis: The Court followed its earlier decision on the same question and found no material to depart from that view. On that basis, it accepted that the Appellate Tribunal had correctly held the assessee's purchase turnover of silver wares to be outside the purchase tax net under section 5A of the Act.

Conclusion: The purchase turnover was not assessable to purchase tax under section 5A(1)(a) of the Kerala General Sales Tax Act, 1963, and the revisions failed.

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