1990 (8) TMI 389

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....e two revisions are filed by the Revenue. The Revenue assails the common order passed by the Sales Tax Appellate Tribunal in T.A. Nos. 301 and 342 of 1976, dated October 27, 1989. The matter relates to the assessment years 1971-72 and 1972-73. The sole question that arises for consideration is whether the purchase turnover of bamboo is liable to be taxed under section 5A of the Kerala General Sale....

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..... We heard counsel for the Revenue. It was argued that the Bench decision of this Court is pending in appeal in the Supreme Court of India and the earlier Bench decision in T.R.C. No. 141 of 1986 requires reconsideration. We are unable to accept the said plea. In T.R.C. No. 141 of 1986, this Court held, that the crucial question, that arises for consideration, in considering as to whether the lev....