2001 (8) TMI 1339

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....it of S.R.O. No. 1003 of 1991. But, according to the department, this notification has been superseded by S.R.O. No. 372 of 1992 and this has been upheld by the Tribunal. The question to be considered is whether the assessee is entitled to the benefit of S.R.O. No. 1003 of 1991. S.R.O. No. 1003 of 1991 is a notification issued under section 10 of the Kerala General Sales Tax Act. It reads as follo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that it is a small-scale industrial unit. Its further case is that rubber products are used in the manufacture of goods. Its further case is that goods have been taxed under the Central Sales Tax Act, 1956. So the assessee says that it has complied with all the conditions as per clause 3 of the notification, S.R.O. No. 1003 of 1991. The Government issued another notification, S.R.O. No. 372/92, i....