1998 (10) TMI 523

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....assessee against the Tribunal's order dated March 12, 1997, raises two questions. The first question is: "(1) Whether boric acid falls under entry 96 of the First Schedule to the Kerala General Sales Tax Act, 1963." Entry 96 is as follows: "Pesticides, fungicides, insecticides and plant protection chemicals other than those specifically included in this Schedule and neem cake." 2.. The....

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....ficer. The book version was rejected on the ground that sale bills for a sum, aggregating to Rs. 31,229.45, were not accounted for and that boric acid is an acid and not a plant protection chemical. The submission of learned counsel for the petitioner before us is that it was categorically stated before the Tribunal that the sale bills aggregating to Rs. 31,229.45, were duly accounted for and t....