2009 (6) TMI 964

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....-The question raised in the revision filed by the assessee is whether the Tribunal was justified in confirming disallowance of exemption claimed on the purchase tax payable under section 5A of the Kerala General Sales Tax Act, 1963, on paddy under SRO No. 1729 of 1993. The petitioner started a rice mill in 1998 and being a new small-scale industrial unit, the petitioner is entitled to sales tax ex....

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....int of sale in the State, the assessing officer demanded purchase tax under section 5A for the reason that paddy is consumed in the manufacture of rice. The petitioner's claim for exemption under SRO No. 1729 of 1993 on the purchase turnover of paddy was rejected for the reason that paddy is not covered by the second limb of the notification which entitles a small-scale industrial unit for exe....