2002 (9) TMI 831

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....these two cases. The assessment years concerned are 1986-87 and 1987-88. The assessee is an oil miller. During the assessment years of 1986-87 and 1987-88 the assessee effected inter-State sales of oil. The assessee has also produced C form in respect of a major portion of the turnover returned and claimed concessional rate of 1 per cent on the basis of S.R.O. No. 117/66. The assessing authority g....

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....ittedly, the assessee had produced C form in respect of a major portion of the transactions. We have perused the notification S.R.O. No. 117/66. We find that the only condition imposed for getting concessional rate of tax of 1 per cent is that the turnover of coconut or copra from which coconut oil is extracted is assessed to tax or is liable to tax at his hands under the Kerala General Sales Tax ....