JUDGMENT

S.V.Bhatti,J.

The instant appeal is filed under Sec.62 of the Kerala Value Added Tax Act , 2003 (for short, 'the Act'). The appellant is a registered dealer under the Act and engaged in the purchase of raw rubber both from dealers registered under the Act and also directly from growers. The appeal is filed challenging Annexure-VIII clarification order No.CT/815/17-C3 dated 22.08.2017. In the said Annexure, para 16 refers to S.R.O No.753/2011 dated 30.11.2011.

2. Our attention has been invited by the learned counsel Mr. S. Anil Kumar and learned Senior Government Pleader Mr. V.K Shamsudheen to the operative portion in Annexure-VIII clarification issued by the Department of Commercial Taxes, Kerala. The concluding portion of the clarification is needed to be excerpted for, that could keep in perspective the subsequent narrative in the judgment for disposing of the appeal:

“In view of the notification and the circular issued in this regard, insterstate sales of rubber procured from agriculturalists should have suffered tax under the VAT Act and the CST rate applicable is 0% with 'C' Form. It is further clarified that there shall be no claim of input tax credit/special rebate an