1987 (12) TMI 316

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....J.-The appellant is an assessee under the Kerala General Sales Tax Act. For the year 1980-81, the taxable turnover of local sales of sulphur was fixed at Rs. 2,08,94,168 and taxed at the general rate of 4 per cent by the assessing authority. The Board of Revenue initiated suo motu proceedings under section 37 of the Kerala General Sales Tax Act and took the view that the sales turnover of sulphur ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the First Schedule, by Act 19 of 1980, Schedule I, item 71 provides as follows: "Chemicals not elsewhere At the point of first 8 per cent." specified in the Schedule. sale in the State by a dealer who is liable to tax under section 5. Appellant's counsel contended that the heading specified "chemical elements and compounds". Items Nos. 62 to 71 come within that heading. Items Nos. 62 to ....