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of <h1>Kerala High Court: Printed account books subject to 8% tax rate under entries 97/97B</h1> <h3>Palakkad Dist. Co-op. Printing Press Ltd. Versus State of Kerala</h3> Palakkad Dist. Co-op. Printing Press Ltd. Versus State of Kerala - [2004] 135 STC 207 (Ker) Issues:1. Classification of printed account books and registers for tax assessment.Analysis:The judgment of the Kerala High Court involved the classification of printed account books and registers for tax assessment purposes. The assessee, a cooperative printing press, contended that these items should be taxed at the general rate of 5 per cent as unclassified stationery items. However, the assessing authority categorized them under entry 97B of the First Schedule to the Kerala General Sales Tax Act. The first appellate authority ruled in favor of the assessee, but the Tribunal, relying on a decision of the Madhya Pradesh High Court, held that the items fell under entry 97B and upheld the assessment order.The Court analyzed the relevant entries in the First Schedule, particularly entry 97 and 97B. It was observed that the printed account books and registers, containing significant printings necessary for their use, did not fall under the excluded category of entry 97B. Therefore, the items were deemed to be taxable at 8 per cent under either entry 97 or 97B. The Court referenced previous decisions to support this interpretation, emphasizing that the nature and purpose of the items determined their classification for tax assessment.Furthermore, the Court referred to various legal precedents, including decisions by the Supreme Court and previous judgments of the Kerala High Court, to establish the criteria for determining whether certain items qualified as 'paper products' or 'printed materials' under the tax law. These references provided insights into the interpretation of relevant legal provisions and helped in clarifying the classification of goods for tax purposes.In conclusion, the Court upheld the Tribunal's decision, affirming that printed account books and registers were taxable under either entry 97 or 97B at the rate of 8 per cent. The judgment highlighted the importance of considering the nature and use of goods in determining their tax classification, providing clarity on the applicable tax rates for such items.
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