2008 (9) TMI 908

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....y an assessee registered both under the provisions of the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act, 1956 ("the KGST Act and the CST Act", for short), being aggrieved by the orders passed by the Kerala Agricultural Income-tax and Sales Tax Appellate Tribunal, Additional Bench, Palakkad in T.A. No. 388/2003 dated June 30, 2003. The Tribunal has rejected the assessee's app....

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....he facts in brief requires to be noticed. They are as under: The petitioner is a dealer in river sand. He has registered himself as a dealer both under the provisions of the KGST Act and the CST Act. The assessment year in question is 1998-99 (CST). In the returns filed, the assessee had claimed exemption from payment of tax under the Central Sales Tax Act, in view of entry 7A of the Third Schedul....

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.... under the KGST Act. The said exemption is not general but conditional. The condition is that the sand should be for consumption within the State. The tax payable under the CST Act can be exempted under section 8(2A) only if the goods are exempted under the KGST Act generally without any condition. The exemption given under the KGST Act is conditional. Hence there is no exemption under the CST Act....