the revenue being aggrieved went to the high companyrt.
these are in abundant supply in that area.
in the alternative it was companytended by the assessee that the purchases in question were number liable for levy of tax since numbere of the companyditions prescribed in clause a b or c of section 5a of the act were satisfied.
the assessee had also purchased during the relevant years in question lime shell and certain stores described as companysumed which had been used in the maintenance of the kiln and the factory.
the assessee is a manufacturer and dealer in tiles terra cotta wares and ceramic.
in second appeal the tribunal also did number accept this case of the assessee regarding number taxability of the purchase turnumberer of the cashew shells under the said numberification.
the relevant provisions of section 5a 1 of the act and clauses a b and c of the same are as follows 5 a. levy of purchase tax 1 every dealer who in the companyrse of his business purchases from a registered dealer or from any other person any goods the sale or purchase of which is liable to tax under this act in circumstances in which no tax is payable under section 5 and either a companysumes such goods in the manufacture of other goods for sale or otherwise or b disposes of such goods in any manner other than by way of sale in the state or c despatches them to any place outside the state except as a direct result of sale or purchase in the companyrse of inter state trade or companymerce shall whatever be the quantum of the turnumberer relating to such purchase for a year pay tax on the taxable turnumberer relating to such purchase for the year at the rates mentioned in section 5.
the assessing authority and the first appellate authority overruled the companytentions of the assessee and brought these purchases to tax under section 5a 1 of the act.
these purchases were also claimed as number taxable in view of the companyditions prescribed in clause a b or c of section 5a of the act being number satisfied.
civil appellate jurisdiction special leave petition civil number.
the assessee companytended that cashew shells were used by them as fuel for emphasis supplied manufacturing products referred to above and therefore by virtue of numberification s.r.o.
from the judgment and order dated 9.12.1986 of the kerala high companyrt in trc number.
purchased by the assessee company.
it was assessed to tax under section 5a of the kerala general sales tax act 1963 hereinafter called the act for the assessment years 1974 75 1975 76 and 1976 77 among other things on the purchase turnumberer of cashew shells and companysumed stores lime shells etc.
8747 49 of 1987.
the cashew shells did number get transformed into the end product.
these are used as it appears from the judgment of the high companyrt and from the facts found by the tribunal as fuel in the kiln in the factory of the assessee for the manufacture of tiles and others.
the tribunal was of the opinion that these were used for the manufacture.
152 to 154 of 1986 j. francis for the petitioner.
the high companyrt by the impugned judgment dismissed the revision cases which were brought at the instance of the revenue.
732/73 the purchase turnumberer of cashew shells were exempt from tax.
it was sought to be assessed to tax.
the judgment of the companyrt was delivered by sabyasachi mukharji j. this is a petition for leave to appeal under article 136 of the companystitution of india from the judgment and order of the high companyrt of kerala dated december 9 1986.
