According to the High Court, since raw rubber and centrifuged latex are one and the same companymodity under Entry 110 preceded by Entry 161 the assessee was number entitled to claim companycessional rate of duty under Government Notification SRO 1727/93, hence these civil appeals by the assessee.
see page 96 of the Paper Book in Civil Appeal Nos.
In the appeals relating to assessment years 1988 89 to 1993 94, the assessee companytended before the Tribunal that they were entitled to companycessional rate of 3, which was rejected by the Tribunal on the ground that field latex and centrifuged latex were two separate and distinct companymodities by placing reliance on the judgment of the Kerala High Court in the case of Padinjarekara Agencies Ltd. v. Asst.
Therefore, in the matter of exigibility to tax, the Department took the stand that field latex and centrifuged latex were different companymodities and when it came to the question of exemption companycession, the same Department companytended that the two companymodities were same.
1727/93.
Ltd. supra the Department had taken the view that field latex and centrifuged latex were two different and distinct companymodities whereas, in the present case, the Department has taken the view that they were one and the same companymodity.
5700 5712/07 .
The above Government Notification SRO No.
1727/93.
By the impugned judgment, the High Court dismissed revisions filed by the appellant assessee in limine at the admission stage.
1003/91 which was subsequently replaced by Government Notification SRO No.
The AO relied on circular No.
The Assessing Authority did number allow the benefit of exemption to the assessee under the above Government Notifications on the ground that centrifuged latex and field latex were one and the same companymodity.
v. M s Kurian Abraham Pvt.
Assessee is the processor of centrifuged latex from field latex raw rubber .
177 189/07 decided by the Division Bench of the High Court of Kerala.
Under Government Notification SRO 1003/91, the companyditions for availing exemptions were that rubber should be used for manufacture of goods and that tax was leviable on the products manufactured by such rubber.
see page 98 of the Paper Book in Civil Appeal Nos.
In this batch of civil appeals we are companycerned with assessment years 1982 83 to 1996 97.
5700 5712 OF 2007 with Civil Appeal Nos.
5700 5712/07 .
This batch of civil appeals is filed by the assessee.
1003/91 was superseded by Government Notification SRO No.
Assessee herein claimed the benefit of exemption provided in the Government Notification SRO No.
It is directed against companymon judgment dated 8.6.2007 in Sales Tax Revision Nos.
16/98 dated 28.5.1998.
1727/93, which came into effect w.e.f.
CIVIL APPEAL NOS.
It is a registered dealer under Kerala General Sales Tax Act, 1963 KGST Act and Central Sales Tax Act, 1956 CST Act .
To companytinue the narration of events, it may be stated that, aggrieved by the decision of the AO, the matter was carried in appeal by the assessee to the first appellate authority, who took the view that the centrifuged latex satisfied the definition of goods in the Government Notification SRO No.
Aggrieved by the decision of the Tribunal, the matter was carried in revision to the High Court being Sales Tax Revision Nos.
5700 5712/07.
Here, the AO once again did number allow the claim of exemption on the ground that field latex and centrifuged latex were one and the same companymodity falling under Entry 110 of the First Schedule to the KGST Act.
It may be numbered that in the earlier case of Kurian Abraham Pvt.
This time, in appeal, the first appellate authority held that, field latex is number a rubber product and, therefore, the assessee was number entitled to exemption vide Notification SRO NO.
Commissioner reported in 1996 2 KLT 641.
Civil Appeal Nos.
Assessee, M s Padinjarekara Agencies Ltd., is engaged in production of sale of centrifuged latex.
1.1.1994.
177 189/07.
7965 7966/2004 .
Ltd. Anr.
5699/07 and 5713 5726/07 KAPADIA, J. For the sake of companyvenience we state the facts occurring in Civil Appeal Nos.
The assessees unit is registered as a SSI Unit.
1003/91 and, therefore, companycessional rate was admissible to the assessee.
