1997 (7) TMI 569

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....ocates, with him), for the appellant.   --------------------------------------------------   The judgment of the Court was delivered by   V.N. KHARE, J.- The appellant, who is a dealer in ayurvedic herbs and oils, supplied ayurvedic herbs to the Government Ayurvedic College, Trivandrum during the assessment years 1984-85, 1985-86 and 1986-87 and, consequently, filed returns in fo....

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....he appellant against the order of the sales tax authorities was also dismissed by the High Court of Kerala. The sales tax authorities as well as the High Court were of the view that sub-rule (14) of rule 32 being mandatory, the appellant is not entitled to claim any exemption from tax unless he furnishes a certificate of declaration in form 25 from the person to whom he sold the goods. This view t....