1977 (7) TMI 108

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.... delivered by KOCHU THOMMEN, J.-This tax revision case relates to the year 1962-63 and it arises from a common order of the Kerala Sales Tax Appellate Tribunal, Trivandrum, for the said period as well as for 1958 to 1962. The question which arises for our consideration is whether the Kerala Sales Tax Appellate Tribunal was justified in holding that the assessee's purchase turnover of cashew kernel....

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....riod commencing on and from the 1st day of April, 1958, and ending with the 31st day of March, 1963, a tax on his turnover relating to the purchase of copra or cashewnut kernel for that year at the rate of four paise for every rupee in such turnover: Provided............................. Provided further that no tax shall be levied under this section on copra or cashewnut kernel if a tax has....

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.... 25. However, on further appeal to the Tribunal, it was held that the assessee was entitled to claim exemption even in the absence of declarations in form No. 25. The Tribunal stated as follows: "In 1962-63, the case of the appellants is that they did not file declarations on the strength of the decision of the Kerala High Court in their own case reported in K.A. Karim v. Sales Tax Appellate Tribu....

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....hat date, the commodity in question was not liable to tax on the purchase point. So, according to him, he need not have filed any declaration in regard to the turnover from 21st June, 1962, onwards. We feel that there is some force in this contention. The Sales Tax Officer will exempt the turnover in question and allow exemption on the same from 21st June, 1962, to 31st March, 1963, even if they a....