2009 (6) TMI 944

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....d this revision challenging the order of the Tribunal passed in a review application filed by the respondent for the assessment year 1998-99. On going through the orders produced we notice that the respondent is a manufacturer of goods effecting first sales in Kerala, and collecting and remitting tax at the rate of 10 per cent on first sale of goods covered by the Fifth Schedule to the Act. In ass....

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....e claim which is consistent with the later year's order. The later year's order in favour of the assessee was not contested by the Revenue. It is stated in this revision that revision was not filed against that order before this court because the amount of tax involved is not considerable. Two questions arising for consideration are whether the Tribunal was justified in reviewing their ear....

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....assessing authority on or before 15th of the month succeeding to which the sales relate along with a statement of such declarations showing the name and address of the dealers to whom the goods were sold with the particulars of sale bill, quantity and value and the total turnover covered by such declarations." Fifth Schedule items are taxable at the point of first sale as well as at the point o....

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....aim exemption on their sales of commodities falling under the Fifth Schedule to the Act. It is specifically provided that those dealers paying tax at the point of first sale or last sale of the commodity need not produce form 25A, which only means that the said form provided is to claim exemption by dealers who deal with the commodity between the first sale and last sale. In other words dealers....