2002 (10) TMI 744

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....assed by the Sales Tax Appellate Tribunal, Additional Bench, Kottayam, in T.A. Nos. 500 of 1997 and 466 of 1998. Assessee is the revision-petitioner. The facts of the case are as follows: 2.. The dispute relates to the disallowance of concessional rate based on form 18 declaration filed under section 5(3) of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as "the KGST Act"). The....

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....firewood can be considered as a raw material necessary for production. The petitioner also contended that he is entitled to get the benefit of concessional rate of 5 per cent as per Government Notification S.R.O. No. 372 of 1992. This was dismissed by the appellate authority. Appeal was filed before the Tribunal. The Tribunal also dismissed the same. It is against that the present revisio....