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IN THE HIGH COURT OF KERALA AT ERNAKULAM
N. Nagaresh, J
Supersonic Industrial Complex v. Assistant Commissioner (Assessment) and Another
| Table of Content |
|---|
| 1. claim for tax refund based on exemptions. (Para 2 , 4) |
| 2. arguments relying on notification terms and tax liability. (Para 5 , 6 , 7) |
| 3. court's interpretation of notification clauses. (Para 11 , 12 , 14) |
| 4. final verdict on the merit of the claim. (Para 15) |
1. Denial of the claim for refund, in respect of exemption from the liability to pay purchase tax with retrospective effect is the point involved.
2. The petitioner, an assessee on the rolls of the first respondent, is a dealer engaged in the business connected with the commodity 'rubber'. By virtue of the relevant provisions of law, tax was payable on purchase turnover of rubber and the petitioner was remitting the same accordingly, in connection with the manufacture of centrifuged latex and crumb rubber.
3. While so, the Government, in exercise of the power conferred under S.10 of the Kerala General Sales Tax Act, 1963 (KGST Act in short) issued Ext. P2 notification bearing SRO No. 695/2003, finding it necessary in the public interest so to do and exempted the manufacturers of centrifuged latex and crumb rubber from payment of tax under the KGST Act, 1963 on the purchase turnover of rubber in any form used for
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