Independent purchase tax charging provision applies to Fifth Schedule timber, but levy remains capped by the schedule rate structure.

Section 5A of the Kerala General Sales Tax Act operates as an independent charging provision and can apply to timber covered by the Fifth Schedule when the statutory conditions for purchase tax are satisfied. Timber purchased from agriculturists not liable to tax on the sale, and used in manufacture for sale in the State, therefore attracted purchase tax under section 5A. At the same time, the tax incidence for the relevant assessment years remained subject to the rate structure prescribed in column (4) of the Fifth Schedule, so the levy could not exceed that schedule-specific rate for the period in question.

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Issues: Whether section 5A of the Kerala General Sales Tax Act, 1963 applies to purchase turnover of timber falling under the Fifth Schedule, and if so, whether the liability is confined to the rate prescribed in column (4) of that Schedule for the relevant years.

Analysis: Section 5A is a charging provision in its own right and is not limited by the class of goods or by the fact that the goods are included in the Fifth Schedule. Where the statutory conditions for purchase tax are satisfied, the provision applies even to Fifth Schedule commodities. Timber purchased from agriculturists who were not liable to pay tax on the sale, and used in manufacture for sale in the State, attracted purchase tax under section 5A. At the same time, for the relevant assessment years the taxable incidence under the Fifth Schedule, in relation to sale to a registered dealer otherwise than for resale, remained governed by column (4) of that Schedule.

Conclusion: Section 5A applies to timber covered by the Fifth Schedule, but the levy must be restricted to the rate applicable under column (4) of that Schedule for the relevant years.

Final Conclusion: The revisions succeeded to the extent that the Tribunal's view was reversed, but the purchase tax liability was confined to the statutory rate applicable under the Fifth Schedule for the assessment years in question.

Ratio Decidendi: Section 5A, being an independent charging provision, applies to goods in the Fifth Schedule when its conditions are met, but the tax liability must conform to the rate structure specifically provided for that Schedule during the relevant period.

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