ALUVA SUGAR AGENCY Vs. STATE OF KERALA

JUDGEMENT

(1.) Leave granted.

(2.) Being aggrieved by the judgement and order dated 22nd September, 2006, delivered in S.T.R. No. 569 of 2004 by the High Court of Kerala at Ernakulam, the Appellant has filed this appeal.

(3.) The short question which arises for consideration in this appeal is whether sale of margarine is to be taxed at 8% or 4% under the provisions of Kerala General Sales Tax Act, 1963 (hereinafter referred to as "the Act").