Concessional tax rate for finished rubber goods continued to apply; no patent illegality was found in the tribunal order.

The concessional 3 per cent tax rate under G.O. Ms. No. 124/88/TD remained operative because the Government did not show any withdrawal or modification of the order. The Court noted that the earlier controversy had already recognised the reduced rate for finished rubber goods and the applicability of section 10 of the Kerala General Sales Tax Act, 1963. On that basis, the Sales Tax Appellate Tribunal's order was consistent with the settled position and no patent illegality was shown. The revision cases were therefore liable to be dismissed.

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Issues: Whether the concessional rate of tax at 3 per cent under G.O. Ms. No. 124/88/TD continued to operate, and whether the order of the Sales Tax Appellate Tribunal suffered from any patent illegality.

Analysis: The Government did not show that the Government Order had been withdrawn or modified. In the absence of withdrawal or modification, the order continued to remain in force. The same controversy had earlier been considered by the Court, which had recognised the reduced rate of 3 per cent on finished rubber goods and the applicability of section 10 of the Kerala General Sales Tax Act, 1963. The Tribunal's order was consistent with that view.

Conclusion: The concessional rate of tax continued to apply and no patent illegality was shown in the Tribunal's order; the revision cases were liable to be dismissed.

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