2010 (5) TMI 770

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....R:- The order of the court was made by C.N. RAMACHANDRAN NAIR J.-The revisions are filed challenging the orders of the Sales Tax Appellate Tribunal, Additional Bench, Palakkad confirming disallowance of petitioner's claim for exemption on the purchase of river sand under Notification S.R.O. No. 1090 of 1999. The petitioner is a registered dealer, which was engaged in manufacture and supply o....

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.... Clause 5 of the First Schedule of the Notification S.R.O. No. 1090/1999 under which exemption is claimed is as follows:   "SCHEDULE Dealers whose turnover of sale or purchase is exempt under sub-clause (1) of clause I   Sl. No. Name of dealer Turnover which is exempted Conditions and restrictions (1) (2) (3) (4) 1. . . . . . . ... 2. . ....

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....ification. We are inclined to accept the claim of the petitioner that benefit of notification applies to the product, irrespective of whether proposal for assessment is on the seller or on the purchaser. In other words, exemption under the notification is available to dealers, who are liable to pay tax under section 5A also. All what is required to be satisfied is that the sand purchased is for "c....