1990 (7) TMI 342

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....of a motor vehicle so as to give better protection to the tube from damage. These flaps are usually used for heavy vehicles. We are concerned with the assessment years 1982-83 and 1983-84. Originally, the assessments were made treating the rubber flaps manufactured and sold by the revision-petitioner as a rubber product coming within entry 39 of the First Schedule to the Kerala General Sales Tax Act, 1963 ("the KGST Act"), viz., "rubber products other than those specifically mentioned in the Schedule". It was so taxed at the point of first sale at the hands of the dealer at 8 per cent. It is seen that the Deputy Commissioner of Sales Tax initiated suo motu revision., for both the years, under section 35 of the KGST Act and took the view tha....

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....ounsel for the respondent-Revenue, Mr. N.N. Divakaran Pillai. We will extract the relevant entries, in order to understand their true import. "THE FIRST SCHEDULE Goods in respect of which single point tax is leviable under sub-section (1) or sub-section (2) of section 5. --------------------------------------------------------------------------- Sl. Description of goods Point of levy Rate of No. tax ---------------------------------------------------------------------------- 39. Rubber products other than those At the point of 8 specifically mentioned in this first sale in the Schedule. State by a dealer who is liable to tax under section 5. 138. Motor vehicles, motor vessels, motor At the point of first 15." engines, chassis of m....