2000 (10) TMI 949

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..... The tea produced by the petitioner in its estates is brought to Cochin and entrusted to tea brokers for sale in auction. The petitioner's tea is sold in auction by the brokers. Tea being an item taxable at the point of first sale in the State under item 193 of the First Schedule to the Kerala General Sales Tax Act, 1963, the petitioner's sale in auction is the taxable sale. The petitioner submits that until 1984-85 all the planters including the petitioner were paying tax in their own name though the brokers were conducting the auction sales. However, on the basis of the instruction from the Board of Revenue, the brokers started remitting tax on the entire turnover on tea sold in auction on behalf of the planters. The only thing is that ....

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....the assessee do not come under the second sale. On the other hand, the Government Pleader submitted that the petitioner claims exemption under the notification. If the petitioner wants to get the exemption, he should strictly comply with the conditions stated in notification for exemption. If those conditions are not satisfied, then the petitioner is not entitled to exemption. 5.. Learned Government Pleader brought to our notice the decision of the learned single Judge of this Court in K.V. Gangadharan v. Additional Sales Tax Officer-I [1993] 91 STC 80. There, the notification is concerned with regard to rubber, pepper, etc. In the notification it is stated that the person who claims exemption shall produce before the assessing authority a....

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....n of declarations, the facts sought to be established by the declaration." In clause (b) at paragraph 24, the learned Judge observed as follows: "If any dealer wants to avail of the benefit of exemption granted by these notifications, he has to produce the declaration in the form annexed to the notifications, but he may be permitted to prove the requisite fact by other satisfactory evidence produced for the purpose in lieu of the declaration." 6.. We agree with the reasoning given by the learned single Judge. It may be true that the petitioner is not liable to pay the tax because he is not the second seller. But so far as the turnover tax is concerned, under section 5(2A), there is turnover tax on the sale of tea. But there is an exempti....