Concessional sales tax under component-part condition denied for super enamelled copper wire under Kerala sales tax law.

Concessional tax under section 5(3) of the Kerala General Sales Tax Act depended not only on production of form No. 18 declarations but also on the statutory requirement that the goods sold be capable of use as component parts of goods listed in the First Schedule. Super enamelled copper wire was found not to satisfy that condition, so the claimed concessional rate was rejected. Earlier authorities relied on by the assessee were distinguished because they did not involve the additional Kerala-specific statutory condition, and new questions of law not raised before the Tribunal were held outside the scope of revision.

---

---

Issues: Whether the assessee was entitled to the concessional rate of tax under section 5(3) of the Kerala General Sales Tax Act on sales of super enamelled copper wire on the strength of form No. 18 declarations, and whether the Tribunal had erred in rejecting that claim.

Analysis: The concession under section 5(3) was held to depend not merely on production of the declaration form but also on the statutory requirement that the goods sold must be capable of being used as component parts of the goods mentioned in the First Schedule. The Tribunal had proceeded on the footing that super enamelled copper wire was not such a component part, and the earlier decisions relied on by the assessee were distinguished because they did not involve the additional statutory condition found in the Kerala Act. The revision court also noted that the new questions of law now raised had not been agitated before the Tribunal and therefore did not arise from its order within the scope of revision.

Conclusion: The assessee was not entitled to the concessional rate, and the Tribunal's decision was upheld.

---