1996 (9) TMI 583

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Industries, Chalambrais admittedly a manufacturer and seller of Hawai chappals. We are concerned with the assessment year 1988-89 (from April 1, 1988 to March 31, 1989). The assessing authority has disallowed the claim of the assessee claiming concessional rate of tax of 3 per cent on the sale turnover of chappals. While doing so, the Government Order G.O. (MS) No. 124/88/TD dated August 31, 1988....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... used for the production of chappals is taxable at the rate of 3 per cent as per S.R.O. No. 641/81. 4.. Even if the text of the said S.R.O. No. 641/81 is examined, the position is beyond doubt. The text is reproduced hereinbelow: "In exercise of the powers conferred by section 10 of the Kerala General Sales Tax Act, 1963 (15 of 1963), the Government of Kerala, having considered it necessary ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... on S.R.O. No. 1516 of 1990 [G.O. (P) No. 152 of 1990 dated November 2, 1990] and especially the explanation thereto. After referring to the said explanation, the Tribunal even observes that S.R.O. No. 641/81 is applicable only in cases where rubber in any form is used in the manufacture of any rubber product by such rubber manufacturers. We fail to understand that after observing this as above, i....