Mandatory Form No. 25 declaration under Kerala sales tax rules is essential to claim exemption from tax.

Filing Form No. 25 under Rule 32(14) of the Kerala General Sales Tax Rules was held mandatory to claim the exemption, because the declaration was the required proof that the assessee was not the last purchaser in the State. The court followed the earlier binding view that the rule is not merely directory and that compliance is essential to avail the exemption. As the revision petitioner had not filed the declarations, the challenge to the assessment failed and the claimed exemption was not available.

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Issues: Whether filing of the declaration in Form No. 25 under Rule 32(14) of the Kerala General Sales Tax Rules, 1963 was mandatory for claiming exemption from tax.

Analysis: The revision petitioner failed to file Form No. 25 declarations to establish that he was not the last purchaser of the goods in the State. The question was whether the requirement under Rule 32(14) was merely directory or mandatory. The Court followed the earlier binding view that Rule 32(14) and the accompanying declaration requirement are mandatory and that the declaration is essential to avail the exemption. In view of that precedent, the challenge to the assessment could not succeed.

Conclusion: The filing of Form No. 25 declaration under Rule 32(14) is mandatory, and the assessee was not entitled to the claimed exemption without complying with that requirement.

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