1993 (6) TMI 224

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....e is the petitioner in this batch of four revisions. The respondent, the same person, is an assessee under the Kerala General Sales Tax Act, 1963. We are concerned with the assessment years 1980-81 to 1983-84. The sole question that arises for consideration in this batch of revisions, is whether the assessee is entitled to claim exemption on the basis of form 25 declarations issued by the purchasi....

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....lid registration certificate on the dates when the declarations were issued. Relying upon the Bench decision of this Court in Deputy Commissioner of Sales Tax v. Debi Prasad [1991] 82 STC 305 and the later Bench decision of this Court reported in Deputy Commissioner of Sales Tax v. Gopal Trading Company [1992] 84 STC 294, the Appellate Tribunal held that since the purchasing dealers had a valid re....