STATE OF MYSORE Vs. HIBRAHIM SAHEB AND SONS

JUDGEMENT

(1.) These revision petitions are filed under section 23(1) of the Mysore Sales Tax Act, 1957, to be referred to as "the Act" hereinafter. They are connected petitions. They raise a common question of law. They are directed against the same assessee. The transactions with which we are concerned in these cases are sales of Karadi oil. S.T.R.P. 46 of 1963 relates to the assessment of the assessee for the assessment year 1959-60 and S.T.R.P. 47 of 1963 relates to the assessment of the assessee for the assessment year 1958-59. In these petitions, the question of law for decision is whether the assessee is entitled to the exemption claimed by him.

(2.) There is no dispute that the transactions with which we are concerned in these cases fall within the scope of section 5 of the Act. The controversy centres round the question whether they are exempted under section 8 read with entry 28 of the Fifty Schedule. It is needless to say that it is for the assessee to satisfactorily establish that he is entitled to the exemption claimed. This aspect of the case does not appear to have been borne in mind by the Sales Tax Appellate Tribunal.

(3.) Entry 28 in the Fifth Schedule prior to its amendment on 1st January, 1959, read as follows :-