2017 (10) TMI 1018

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.... The petitioners in both these writ petitions are one and the same. The petitioner is a small scale industrial unit engaged in the manufacture and sale of treated rubber wood, furniture items and building materials. In these writ petitions, the short issue that arises for consideration is whether the petitioner is entitled for the benefit of exemption of purchase tax payable under S.5A of Kerala ....

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....ed Tax, 2003, the Government of Kerala, having considered it necessary in the public interest so to do, hereby make an exemption in respect of the purchase tax payable under Section 5A of the said Act on the turnover of purchase of Rubber Wood used in the manufactures of other products of Rubber Wood processing units within the State for the period from 1.4.1997 to 19.3.2004 subject to the conditi....

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.... Senior Government Pleader also relied upon the judgment of the Division Bench of this Court in Mayil Vahanam Marketing v. Additional Sales Tax Officer, Ottappalam and Others [(2008) 12 VST 296 (Ker)]. It is to be noted that the ratio in the Mayil Vahanam's case is different from the ratio involved in this case. In that case where the petitioners were dealers under the KGST Act and the Central....