TaxTMI 
TaxTMI 
1997 (9) TMI 549
X X X X Extracts X X X X
X X X X Extracts X X X X
.... by a decision of the High Court of Kerala in a tax revision case. The principal question that arises in the appeals relates to the interpretation of section 5(3) of the Kerala General Sales Tax Act, 1963 which, at the relevant time, read thus: "5(3) Notwithstanding anything contained in sub-section (1) or sub-section (2), the tax payable by a dealer in respect of any sale of the goods mentioned ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t part' means an article which forms an identifiable constituent of any finished product, which along with others goes to make up the finished product and which is identifiable visually and is separable by a mechanical process and not by a chemical process, provided the identity of such article is not lost by separation." It is the contention of the assessee that once he has produced the declarat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eto, but he must also establish that the goods he has sold are capable of being used as component parts of any of the goods mentioned in the First Schedule, as stated in the second proviso thereto. The basis upon which the assessee has proceeded thus far must, therefore, be held to be erroneous. The assessee has not chosen, at any time heretofore, to establish that the goods that he sold, namely,....