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Issues: Whether the Government Order reducing sales tax on finished rubber goods to 3% could be treated as a notification under section 10 of the Kerala General Sales Tax Act, 1963, and whether the petitioner was liable to pay tax only at 3% instead of 10%.
Analysis: The Government Order expressly granted a concession for rubber industries and reduced sales tax on finished rubber goods to 3%. Since the Government had the power to issue such an order under section 10 of the Kerala General Sales Tax Act, 1963, and the order was clearly intended to operate as a concessionary measure, it was to be treated as a notification issued under that provision. In the absence of any counter-affidavit disputing the petitioner's stand, there was no justification for the assessing authority to demand tax at 10% for the relevant period. The later assessment proceedings could still take account of the notification, but the demand contrary to the concession could not be sustained.
Conclusion: The Government Order was held to be a notification under section 10 of the Kerala General Sales Tax Act, 1963, and the petitioner was held liable only to pay sales tax at 3% on finished rubber goods for the relevant period.
Ratio Decidendi: Where a competent authority issues a concessionary order within its statutory power but omits to specify the provision, the order may be deemed to have been made under the enabling statute and must be given effect accordingly.
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