2010 (3) TMI 1042

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....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 supply of materials to one indus....

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....ed 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 dealer at the time of making supply....