1997 (7) TMI 569

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....Shanta Vasudevan and P.K. Manohar, Advocates, 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 19....

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..... The writ petition filed at the instance of the 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....

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....ernment ayurvedic college substantially satisfied the requirements of sub- rule (14) of rule 32 and form 25. But, these questions have neither been dealt with by the sales tax authorities nor by the High Court. Initially, we thought of deciding these questions here. But, in the absence of material facts, it is not safe to decide these questions in this appeal. In such circumstances, we set aside t....