Ramachandran Nair, J.

The petitioner is a dealer engaged in manufacture and sale of packing cases. In the KGST assessment for the year 2001-2002, the petitioner claimed sales tax exemption under Item 41 of Notification SRO 1090/99 on the purchase turnover of rubber wood used in the manufacture of packing cases for sale. However, exemption was declined for the reason that rubber wood was specifically brought under Notification through an amendment by SRO 278/2004 dated 19.3.2004. In appeal, the Tribunal confirmed disallowance for the reason that prior to the amendment to the Notification bringing rubber wood specifically within the scope of exemption, petitioner was not entitled to exemption. We have heard Senior counsel appearing for the assessee and Government Pleader for the respondent.

2. Exemption provided under Item 41 of SRO 1090/1999 is "on the turnover of purchase of softwood for use in the manufacture of matches, packing cases, plywood flints, tea chests, wooden crates, wooden cabledrums or veneers". The condition for eligibility for exemption is payment of sales tax on the goods manufactured either under the KGST or under the CST Act. Admittedly and what is cle