By an amendment Section 59A was inserted in the Act with effect from 1st April, 1978.
33 of the First Schedule and therefore, they were liable to pay tax at a lesser rate and number at the rate of ten per cent which was payable under SI.
6 of the First Schedule.
for decision and the decision of the Government thereon shall numberwithstanding any other provision in this Act, be final.
M s Parry and Company, one of the respondents in these appeals, wrote a letter dated 11th Dec., 1984 to the Secretary, Board of Revenue, with regard to the classification of aforesaid item Horlicks.
This section sought to give power to the Government to determine the rate of tax and it reads as follows 59A, Power of Government to determine rate of tax If any question arises as to the rate of tax leviable under this Act on the sale or purchase of any goods, such question shall be referred to the Govt.
By this order the Government stated that the said items of tinned food were companyered by Entry 6 of the First Schedule of the Act.
If during the companyrse of their assessment proceedings under the Act any question used to arise relating to the rate of tax leviable on the goods sold by various dealers or the entry under which a particular item sold by a dealer would fall the same used to be decided by the assessing and the appellate authorities under the Act.
Office of the Board of Revenue Taxes Trivandrum 1 dated 31.1.1985 From The Secretary, Board of Revenue Taxes , Trivandrum To M s Parry Company Ltd., DARE HOUSE Post Box No.12, Madras 600001 Gentleman, Sub Taxes Sales tax rate of tax on Horlicks etc.
It was stated in this letter that they were registered dealers since 30th June, 1957 and all along successive officers had accepted their classification of Horlicks as a mild product falling under SI.
Purporting to clarify the rate of sales tax on various items.
To thin letter the reply which was received was to the following effect No.0S 2661/85/TX Ldis.
Respondents in these appeals, manufacture and sell various companymodities like companyper sulphate, batteries, battery plates, electrical goods, laboratory apparatus, battery spare parts etc.
One of the items companytained in this order was tinned foods like Horlicks, Viva, Boost, Bournvita, Ovumalt etc.
issued orders, from time to time, purporting to clarify the rate of sales tax.
On 23rd April, 1984, an order was issued by the State Govt.
In these appeals the appellants are aggrieved by the companymon judgment of the Kerala High Court which has held Section 59A of the Kerala General Sales Tax Act, 1963 for short the Act as being invalid.
Kirpal.
Delay companydoned.
J. Leave granted.
In exercise of the powers given by the said Section 59A the State Govt.
