JUDGMENT

KAPADIA, J.

M/s Kurian Abraham Pvt. Ltd.-assessee is engaged in the business of buying rubber, processing the same and selling the processed rubber. Assessee purchases field latex (raw-material) in Kerala, but, since its processing factories are in Tamil Nadu, it transports field latex to Tamil Nadu for processing into centrifuged latex and returns it back into Kerala. Thereafter, the centrifuged rubber is sold by the assessee either locally in Kerala or inter-State.

2. In respect of its sales turnover, respondent is an assessee under Kerala General Sales Tax Act, 1963 ("1963 Act") as well as under the Central Sales Tax Act, 1956 ("1956 Act").

3. For the assessment year 1997-98, with respect to centrifuged latex sold locally, the assessee furnished Form No. 25, declaration from the concerned buyers, and claimed exemption from payment of tax on the purchase Turnover of field latex (raw-rubber). With respect to inter-State sale of centrifuged latex, the assessee paid the tax under the 1963 Act on the purchase of field latex and claimed exemption in respect of Central Sales Tax ("CST") under Notification SRO 1731/93 read with