507375/1985 From the Judgment and Order dated 9.9.1985 of the Kerala High Court in T.R.C. Nos.
S. Nambiar, Mrs. Shanta Vasudevan, P.K. Manohar and C.N. Sreekumar for the Appellants.
During the assessment years relevant to the period of the two years from the date of companymencement of production at the Kerala Factory, the appellant claimed exemption number only from the State sales tax by virtue of the aforesaid numberification and agreement but also from Central Sales Tax under and by virtue of sub section 2A of Section 8 of the Central Sales Tax Act.
The Judgment of the Court was delivered by.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
Hence, these appeals.
The appeals preferred by the appellant to the Appellate Assistant Commissioner and the Sales Tax Appellate Tribunal were dismissed whereupon it approached the High Court by way of revisions under Section 41 of the State Sales Tax Act.
P. JEEVAN REDDY, J. Civil Appeal Nos.
The Sales Tax Officer accepted the claim under the State Sales Tax Act but rejected the claim under the Central Sales Tax Act.
5073 75185.
The appellant Hindustan Paper Corporation Limited entered into an agreement with the Government of Kerala in the year, 1974 reiterating the said exemption.
The relevant portion of the agreement reads thus The Government of Kerala, with a view to help the project to tide over the difficulties in the initial stages and to establish itself, agree to exempt the turnover relating to the sale, of the products by the companyporation from the payment of sales tax for a period of two years from the date of starting of production of the newsprint.
29, 30 and 31 of 1985.
