The Sales Tax Authorities as well as the High Court were of the view sub rile 14 of Rule 32 being mandatory, the appellant is number entitled to claim any exemption from tax unless he furnishes a certificate of declaration in Form 25 from the person to whom he sold the goods.
The Additional Sales Tax Officer, Trivandrum and further two appellate companyrts did number accept the claim of the appellant for exemption of tax in view of the fact that the certificate produced by the appellant was number in Form 25.
The Ayurvedic College being the last purchaser, the appellant obtained valuation certificate from the College for quantity of herds purchased by them and furnished the same before the Sales Tax Officer.
The Writ Partition filed at the instance of the appellant against the order of the Sales Tax Authorities was also dismissed by the High Court of Kerala.
