1989 (9) TMI 362

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....order passed by the Sales Tax Appellate Tribunal dated March 1, 1989. The matter relates to the assessment years 1984-85, 1985-86 and 1986-87. The petitioner is a dealer in ayurvedic herbs and oils. He supplied ayurvedic herbs and oils on contract basis to the Government Ayurveda College Pharmacy, Trivandrum, during the above three years. He did not file form No. 25 declarations to prove that he w....

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....le question that is urged before us is that the filing of declaration in form No. 25 as provided by rule 32 (14) of the Kerala General Sales Tax Rules, 1963, is only directory and not mandatory. It was further argued that the decision of this Court in Rehmath Trading Co. v. Sales Tax Officer [1980] 46 STC 25, holding that the provisions contained in rule 32(14) of the Kerala General Sales Tax Rule....