2006 (8) TMI 570

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....rrack dealer, who paid sales tax at the compounded rate under section 7(14) of the Kerala General Sales Tax Act, 1963, is entitled to exemption on turnover tax under annexure D notification, namely S.R.O. No. 1401 of 1992. The Tribunal following the decision of this court in Parakkattil Aleyamma v. Sales Tax Officer [1993] 91 STC 518; [1993] 1 KLT 810 reversed the appellate authority's order i....

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....8 STC 219 held that notification was discriminatory and by way of declaratory relief this court held that local dealers are entitled to exemption from turnover tax on first sales of goods not covered by sub-clauses (a) to (f) of S.R.O. No. 1401/92. This judgment appears to be accepted by the Government and is applicable to the present case. The next question is whether the petitioner falls under ....