CHITRA P PRABHAN Vs. STATE OF KERALA

JUDGEMENT

(1.) These three applications under S.41 of the Kerala General Sales Tax Act, 1963 (in short, the Act) have been filed by assessee questioning correctness of the view expressed by assessing officer, first appellate authority and Kerala Sales Tax Appellate Tribunal, Cochin Bench (in short, the Tribunal) that 'soda maker' is not a plastic product and there being no specific entry in the Act, it is to be taxed as an unclassified item at the rate of 5%.

(2.) Assessment years involved are 1985-86, 1986-87 and 1988-89. While impugned assessments under the first two assessment years were completed under S.19 of the Act, for assessment year 1988-89, it was completed under S.17 of the Act.

(3.) Factual position, as highlighted by parties, is as follows: Assessee is the second seller of soda makers. For the first two assessment years, original assessment was completed on 20.10.1986 and 21.7.1988 respectively, treating soda maker as an article falling under Item 156 to the First Schedule of the Act. Subsequently, assessments were reopened under S.19 of the Act. It was held by assessing officer for all the three years that soda maker is an unclassified item and liable to be taxed at the rate of 5% and consequently, assessee was to pay tax @ 5%. This was affirmed by Addl. Appellate Assistant Commissioner, Ernakulam (hereinafter referred to as first appellate authority). Tribunal also affirmed the view.