1986 (10) TMI 319

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....under the Kerala General Sales Tax Act, 1963 ("the Act" in short) was not justified. The respondent is a co-operative society sponsored by the Kerala Government. The main activity of the society is purchase of consumer goods from production centres and distribution of the same to district and primary level co-operative societies for distribution. The respondent-society also sells goods through their own retail shops. 2.. The respondent deals in all types of goods such as textiles, cigarettes and other consumer items. Inter alia, they sell goods which are confiscated by the Customs Department of the Government of India, goods which are brought or imported into India unauthorisedly or without proper documents and which are hence confiscate....

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....garettes sold by the respondent answered the description of the relevant entries in the First Schedule to the Central Excises and Salt Act, 1944. 3.. Inspite of this admitted position the assessing authority purported to levy tax on the sale of these items on the ground that the description of the items in the First Schedule to the Central Excises and Salt Act was applicable only to cigarettes and textiles produced in India in contra-distinction to cigarettes and textiles imported. The case of the Revenue as developed before us, at the hearing was that the definitions in the First Schedule to the Central Excises and Salt Act should be read down to comprehend only items produced in India which had borne excise duty or were dutiable under ....