1993 (2) TMI 296

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.... an assessee under the Kerala General Sales Tax Act, 1963. The respondent is the Revenue. The matter relates to the assessment year 1987-88. In this revision the attack is against levy of tax at 6 per cent on the purchase turnover of rubber from July 1, 1987 to August 20, 1987. Tax was formerly imposed on the said commodity at 5 per cent. By Finance Act, 1987 (18 of 1987) the tax was enhanced to 6....

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....aler who is liable to tax under section 5. As per the Kerala Finance Act, 1987 (18 of 1987) the First Schedule to the Kerala General Sales Tax Act was amended drastically. Entry 161 of the First Schedule to the Kerala General Sales Tax Act as amended by the Kerala Finance Act 18 of 1987, levies tax on rubber excluding synthetic rubber at the point of last purchase in the State by a dealer who is l....

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....nance Act 18 of 1987 read with entry 4 of the Fifth Schedule. Entry 57 related to levy of tax on cooked food including beverages, etc. In connection with the levy on the said goods an assurance was given by the Advocate-General, who appeared for the State then, that tax as per entry 57 of the First Schedule and entry 4 of the Fifth Schedule will be collected only with effect from August 20, 1987. ....

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....d that in a revision filed under the Kerala General Sales Tax Act it is not open to the assessee to challenge the provisions of the particular Act as ultra vires. It is impermissible to do so. (See Dhulabhai v. State of Madhya Pradesh [1968] 22 STC 416 at page 434; AIR 1969 SC 78 at page 89, proposition No. 3). Even this Court cannot go into the legality of the legislation in this proceeding under....