https://www.taxtmi.com/caselaws?id=151574 Retrospective purchase tax on cashewnut kernel did not defeat the exemption preserved by the second proviso to section 3(1) of the Kerala Sales Tax (Levy and Validation) Act, 1965, where the underlying purchase had already been treated as not liable to tax at the time it was made. The assessee had bought the nuts from registered dealers, and insisting on Form No. 25 declarations for that earlier period was held unreasonable because the levy was introduced later with retrospective effect. The Tribunal was therefore justified in holding that the absence of declarations did not bar the exemption claim, and the assessee was not obliged to produce Form No. 25. en-us Mon, 11 Jul 1977 00:00:00 +0530 Fri, 07 Jun 2013 15:49:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151574 Retrospective purchase tax on cashewnut kernel did not defeat the exemption preserved by the second proviso to section 3(1) of the Kerala Sales Tax (Levy and Validation) Act, 1965, where the underlying purchase had already been treated as not liable to tax at the time it was made. The assessee had bought the nuts from registered dealers, and insisting on Form No. 25 declarations for that earlier period was held unreasonable because the levy was introduced later with retrospective effect. The Tribunal was therefore justified in holding that the absence of declarations did not bar the exemption claim, and the assessee was not obliged to produce Form No. 25. Case-Laws VAT and Sales Tax Mon, 11 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151574