1979 (2) TMI 186

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.... holding that the assessee's turnover in respect of 'calico cloth' for the years 1972-73 and 1973-74 would fall under item No. 7 of the Third Schedule to the Kerala General Sales Tax Act, 1963, and so liable to be exempted? Is the reasoning and conclusion of the Appellate Tribunal to hold that 'calico cloth' would fall under item No. 7 of the Third Schedule, valid and justified in law? (B) Is the claim of 'sales returns' by the assessee for the years 1972-73 and 1973-74, as excludible from the taxable turnover, valid and justified in law? Has the assessee proved that the inclusion of the turnovers claimed under these items are liable to be deducted (or excludible) under rule 9(b)(ii) of the Kerala General Sales Tax Rules, 1963? Is not th....

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....92. that it is not necessary to include the turnover in respect of which deduction is sought to be claimed, within the assessment year itself. That decision is against the revenue. As far as the second question is concerned, therefore, the view taken by the Tribunal is correct and calls for no interference. 2.. In regard to the first question what has to be considered is whether "calico cloth" would fall within "cotton fabrics" as used in item 7 of the Third Schedule to the Act. Item 7 of the Third Schedule to the Act reads: "Cotton fabrics, woollen fabrics and rayon or artificial silk fabrics as defined in items Nos. 19, 21 and 22 respectively of the First Schedule to the Central Excises and Salt Act, 1944." That should focus attenti....