https://www.taxtmi.com/caselaws?id=162430 The court held that the provisions of Section 5(3)(ii) of the Kerala General Sales Tax Act were not applicable in this case as the assessee complied with Form No. 18 declaration and was entitled to tax exemption under Notification S.R.O. No. 1729/93. The court dismissed the revision petition, emphasizing that the first proviso to Section 5(3) was not violated as the declaration form clearly mentioned the liability to tax. The court distinguished the present case from "Vattukalam Chemicals Industries v. State of Kerala" and reported the judgment as "Greenex Polymers v. State of Kerala [2003] 130 STC 184 (Ker)." en-us Wed, 23 Oct 2002 00:00:00 +0530 Wed, 26 Feb 2014 15:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162430 The court held that the provisions of Section 5(3)(ii) of the Kerala General Sales Tax Act were not applicable in this case as the assessee complied with Form No. 18 declaration and was entitled to tax exemption under Notification S.R.O. No. 1729/93. The court dismissed the revision petition, emphasizing that the first proviso to Section 5(3) was not violated as the declaration form clearly mentioned the liability to tax. The court distinguished the present case from "Vattukalam Chemicals Industries v. State of Kerala" and reported the judgment as "Greenex Polymers v. State of Kerala [2003] 130 STC 184 (Ker)." Case-Laws VAT and Sales Tax Wed, 23 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162430