2006 (7) TMI 640

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....e petitioner and the learned Government Pleader appearing for the respondent. The common questions arising in these connected tax revision cases are whether the Tribunal was justified in confirming denial of compounding facility to the petitioner to remit tax under section 7(1)(b) of the Kerala General Sales Tax Act, 1963, the disallowance of second sale exemption claimed on granite chips and jell....

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....titioner did not make the application in prescribed form No. 21 in terms of rule 30(1) read with section 7(1)(b) of the Act. In fact, the petitioner appears to have written some letters claiming compounding facility. When the Act and the Rules require application for compounding to be processed in a particular manner within a time frame, the dealer complying with the statutory formalities only is ....

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....tances, we do not find any ground to interfere with the order of the Tribunal confirming disallowance of petitioner's claim for compounding. The last ground raised by petitioner is against disallowance of second sale exemption on the ground that granite rubbles out of which chips and jelly are produced by mechanical crushing have suffered tax. In order to claim second sale exemption, the pe....