1980 (12) TMI 168

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d ginger, pepper and kacholam effected by the petitioner to the Arya Vaidya Sala, Kottakkal, and Kakkassery Oushadhasala, Kunnamkulum. Dried ginger, pepper and kacholam are covered by items Nos. 58, 59 and 65 of the First Schedule to the Act. The taxable point in relation to transactions in this case is the point of last purchase in the State by a dealer who is liable to tax under section 5. The revision petitioner had produced before the assess. ing authority declarations in form 25 obtained from the aforementioned two purchasers showing that they were the last purchasers in the State. On the basis of those declarations the revision petitioner contended that it could not be taxed in relation to the turnover relating, to the sales effect....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ble point has to be fixed as the point of purchase of the goods by the revision petitioner. Notification S.R.O. No. 41/69 reads: "S.R.O. No. 41/69.-In exercise of the powers conferred by sub-section (1) of section 10 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963), the Government of Kerala, having considered it necessary in the public interest so to do, hereby make an exemption in respect of the tax payable under the said Act by pharmacies and every dealer in cooked food and including coffee, tea and like articles, served in a hotel, restaurant or any other place, in regard to their turnover relating to the purchase of pepper, green and dried ginger, sugarcane, lemongrass oil, nuxvomica, laurel oil, kacholam, prawns, lobsters,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t the tax is payable under the Act in respect of such transactions but, in the public interest, the Government has considered it necessary to grant a conditional exemption to the pharmacies from payment of the tax so due. We are therefore unable to uphold as correct the view taken by the Tribunal that the purchase of the goods effected by the pharmacies was not the last purchase of the goods in question within the State by a dealer liable to tax under section 5 of the Act. The transactions of purchase were taxable under the Act at the time when these transactions were entered into and the effect of the notification is only to grant a conditional exemption to the pharmacies (purchasers) from payment of the tax so due by them under section 5 ....