J VAMANA PRABHU Vs. STATE OF MYSORE

JUDGEMENT

(1.) The petitioner in this case is described as hospital contractor which means that on a contract with the Government hospitals at Mangalore, he is supplying certain articles to the said hospitals. Among others, he supplied charcoal worth Rs. 1,365 and firewood worth Rs. 13,200 to the Government hospitals at Mangalore during the year 1961-62. In the course of his assessment to sales tax for the said year under the Mysore Sales Tax Act, he claimed that the above turnover relating to charcoal and firewood supplied to Government hospitals, was exempt from tax under section 8(1) of the Act read with entry 29 of the Fifth Schedule. His contention was not accepted by the Assessing Officer, whose opinion has been later confirmed both by the Deputy Commissioner of Commercial Taxes on first appeal as well as by the Sales Tax Appellate Tribunal upon second appeal. Hence, this revision petition in which the petitioner contends that the view taken by the authorities as well as the Tribunal is not correct in law.

(2.) Upon facts there is no doubt that charcoal and firewood supplied by the petitioner to the Government hospitals in Mangalore, were intended for being used and actually used for such purposes as boiling water, preparation of food or for laundry.

(3.) The exact wording of entry 29 of the Fifth Schedule on the interpretation of which the result of this case must be depend is : "29. Firewood or charcoal when sold for domestic use."