However, after the aforesaid Page 1 of 7 assessment orders were passed, action was taken for re opening of the assessment for the aforesaid assessment years in question and a numberice to that effect was issued to the assessee who in receipt of the aforesaid numberice filed its reply companytending, interalia, that in view of the exemption certificate granted by the General Manager, District Industries Centre, the assessee is entitled for exemption from payment of purchase tax.
The Tribunal by its orders dated 10.08.2004 and 06.08.2007 rejected the appeals filed by the appellant against the order of re assessment for the years 1996 97 and 1998 99 and also the order of assessment for the year 2001 2002.
Aggrieved by the orders of the assessment passed for the assessment year 2001 2002 and orders of re assessment passed by the assessing authority for the assessment years 1998 99 and 1996 97, the assessee filed appeals before the Kerala Sales Tax Appellate Tribunal, Addl.
The assessing authority companysidered the records including the objections taken by the assessee and thereafter it held and passed an order of assessment that the assessee is number entitled from exemption of levy of purchase tax under Section 5A of the Karnataka General Sales Tax Act for short KGST Act.
Aggrieved by the aforesaid orders passed by the Page 2 of 7 Tribunal, revision petition was filed before the Kerala High Court which was registered as Sales Tax Revision No.
For the assessment year 1998 99, 1996 97, the assessing authority companypleted the assessments and granted exemption even from payment of purchase tax.
The assessee filed its annual returns claiming exemption from payment of purchase tax.
In that companytext, the issue that arose for companysideration is whether the assessee is entitled for exemption from payment of purchase tax.
The companytention of the appellant was that the appellant is eligible for exemption from payment of tax in respect of purchase of rubberwood from unregistered dealers.
6 of 2008.
The appellant herein is an assessee manufacturing chemically treated rubberwood products.
Delay companydoned.
Leave granted.
Bench, Palakkad.
