https://www.taxtmi.com/caselaws?id=164919 The exemption under Notification S.R.O. No. 1090 of 1999 applied to turnover from sale of river sand within the State where the sand was consumed in Kerala. Use of the sand in manufacturing concrete poles amounted to consumption in the State, and the fact that tax was proposed under section 5A of the Kerala General Sales Tax Act, 1963 did not by itself defeat the notification. The assessee was therefore entitled to the exemption, and the levy on the disputed issue could not be sustained. en-us Fri, 28 May 2010 00:00:00 +0530 Mon, 06 Oct 2014 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164919 The exemption under Notification S.R.O. No. 1090 of 1999 applied to turnover from sale of river sand within the State where the sand was consumed in Kerala. Use of the sand in manufacturing concrete poles amounted to consumption in the State, and the fact that tax was proposed under section 5A of the Kerala General Sales Tax Act, 1963 did not by itself defeat the notification. The assessee was therefore entitled to the exemption, and the levy on the disputed issue could not be sustained. Case-Laws VAT and Sales Tax Fri, 28 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164919