https://www.taxtmi.com/caselaws?id=163329 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. en-us Tue, 03 Oct 2006 00:00:00 +0530 Mon, 31 Mar 2014 15:45:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163329 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. Case-Laws VAT and Sales Tax Tue, 03 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163329