2010 (3) TMI 1042

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....on raised in this tax revision case is whether the Tribunal was justified in confirming disallowance of exemption on sales made by the petitioner to an industrial unit in the Special Economic Zone, Kakkanad, under section 6(7) of the Kerala Value Added Tax Act. We have heard counsel appearing for the petitioner and Government Pleader for the respondent. The petitioner started business including....

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....nal, we find that the form prescribed indicates that the supplier should also be a registered dealer, because TIN number of the registered dealer is required to be incorporated in the declaration to be issued by the purchasing industrial unit. However, there is nothing to indicate in the provisions of section 6(7) or in rule 12C that in order to grant exemption the supplier should be a registered ....

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....oner had no registration during the year 2006-07 to which revision case relates. We therefore allow the revision case by setting aside the order of the Tribunal and that of the lower authorities and remand the matter to the assessing officer for considering exemption on the merits. We make it clear that the exemption on sales to industrial unit in the Special Economic Zone should not be denied mer....