1996 (8) TMI 507

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....e assessee for manufacture of mosaic tiles would come within entry 84 of Schedule I of the Kerala General Sales Tax Act, 1963, which deals with fertilisers. This question assumes importance because if the item is treated as "fertiliser" it is taxable at the first point of sale within the State at the rate of 2 per cent. On the other hand, if the item is treated as marble article coming within entr....

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....he assessee went up in appeal before the Appellate Assistant Commissioner, but in vain. The matter did not end there. The assessee preferred further appeal before the Sales Tax Appellate Tribunal as T.A. No. 58 of 1989. There also the assessee met with failure. Hence it wants this Court to adjudicate the matter in its favour. 3.. Heard learned counsel for the assessee and also the Government Ple....

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....ooked into for the purpose of understanding the ordinary meaning of the word. The "common parlance" theory propounded by the Supreme Court in Ramavatar Budhaiprasad v. Assistant Sales Tax Officer [1961] 12 STC 286; AIR 1961 SC 1325 cannot be applied straightaway in this case because magnesite or dolomite cannot be said to be an article of "every day use" by common man. What the Supreme Court obser....

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....ute it cannot be said that the assessing authority has no power to conduct an enquiry in that behalf. It is essentially for the dealer to explain as to how the article has been used by him. 5.. The Sales Tax Officer in this case had made enquiries with regard to the use of magnesite powder in view of the objection raised by the assessee with regard to the rate of tax applicable. During the enquir....