1987 (6) TMI 381

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....RNAN, J.-The Revenue is the petitioner herein. The respondent is an assessee under the Kerala General Sales Tax Act. The assessment year with which we are concerned is 1978-79. The assessee/respondent purchased soft wood and manufactured splints and veneers. It also manufactured packing wood-wool, out of the said soft wood. A sales turnover of Rs. 1,13,194.50 was disclosed regarding the sale turno....

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....ng to Rs. 56,597.25, was deleted. The Revenue has come up in revision. 2.. We heard counsel for the Revenue, Mr. Divakaran Pillai, as also counsel for the assessee/respondent, Mr. Ramakrishnan. The entire controversy centres round the scope of Notification S.R.O. No. 148/72. S.R.O. No. 148/72 is as follows: "S.R.O. No. 148/72............... hereby make an exemption in respect of the tax paya....

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....l Sales Tax Act. The plea of the Revenue is that the entirety of purchase should be utilised for the manufacture of splints and veneers. There is no warrant for stating so. On a plain reading of S.R.O. No. 148/72, we are of the view that, on the facts of this case, the soft wood purchased by the manufacturers (assessee in this case) are entitled to exemption under section 5A of the Kerala General ....