2009 (10) TMI 850

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....d by the petitionercompany relates to their sales tax assessment under the Kerala General Sales Tax Act, 1963 (hereinafter called "the Act"), for the year 1995-96. The first question raised is against disallowance of sales tax exemption claimed on the sale of nylon tyre cord fabric by the petitioner which was confirmed by the Tribunal. The second question is against demand of interest under sectio....

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...., 58.06, 59.06 and 60.01, of the Schedule to the Central Excise Tariff Act, 1985 (Central Act 5 of 1986). The specific case of the petitioner is that nylon tyre cord fabric falls under entry 55.07 of the Central Excise Tariff Act incorporated in the abovesaid entry 11(ii) of the Third Schedule to the Act. The said entry is as follows: 55.07. Artificial staple fibres, carded, combed or otherw....

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....eneral Mills Co. Ltd. v. State of Rajasthan [1980] 46 STC 256 (SC) relied on by the petitioner does not apply to this case as the same pertains to rayon fabric only, whereas in this case, the item involved is nylon tyre cord fabric which is covered by entry 59.02 of the Schedule to the Central Excise Tariff Act. Even though the petitioner's claim of exemption is not tenable for the assessment ....