in the present appeals the assessment year in question were either 1978 79 or subsequent thereto.
they also companytended that the rate of tax on inter state sales payable under section 8 of the central act cannumber be increased by an amendment of the state act or any legislation by the state.
the kerala additional sales tax act came into force with effect from 1st april 1978.
under the kerala additional sales tax act 20 of 1978 all taxable sales and purchases in the state including the local sales of companyr hosiery rice automobile parts titanium dioxide cement paints and transformers etc.
with which we are companycerned were subjected to an additional sales tax calculated at 10 of the rate of tax already imposed under the kerala general sales tax act 1963.
the assessing officers sought to levy tax in respect of the inter state sales of the assesses by including the additional sales tax.
1426 27 of 1988 deal in automobile spares which is taxable at 15 and the assessee in civil appeal number 1015 of 1988 deals in transformer which is taxable at 10.
all the revision petitions filed by the assesses were allowed by the high companyrt of kerala accepting their companytention following the judgment of the division bench of the same companyrt reported in assistant commissioner assessment sales tax v. janata expeller company and ors.
civil appellate jurisdiction civil appeal number 4042 of 1987 etc.
from the judgment and order dated 11.7.1986 of the kerala high companyrt in t.r.c.
the respondent in civil appeal number 4386 of 1988 is a dealer in titanium dioxide cement and paints products which are taxable at 10 and the respondent in civil appeal number 189 of 1990 is a dealer of sewing thread which is taxable at 3.
in all these cases the assessments in question were under the central sales tax act.
shanta vasudevan ms.
the respondents assessee in civil appeal number.
the judgment of the companyrt was delivered by ramaswami j. leave granted in special leave petition number.
number 9 of 1985.
8417 and 8492 93 of 1987.
in this batch of appeals the appellants are the state of kerala.
s. nambiar g. vishwanatha iyer g.b.
nambiar for the appellants.
parekh p.k.
malini poduval s. sukumaran and n. sudhakaran for the respondents.
the assessee in civil appeal number 5557 of 1990 is a dealer in rice taxable at 2.
the respondents are registered dealers under the kerala general sales tax act 1963 hereinafter called the state act as well as under the central sales tax act 1956 hereinafter called the central act.
manumberar smt.
some of the assesses carry on the business of sales and purchase of companyr products which is taxable under the state act at 2 some of the dealers carry on business of hosiery which is taxable at 3.
pai p.h.
s. poti and k.r.
