SIVASAKTHI ENGINEERING AND FABRICATORS Vs. STATE OF KERALA

JUDGEMENT

(1.) The revisions are filed challenging the orders of the Sales Tax Appellate Tribunal, Additional Bench, Palakkad confirming disallowance of petitioner's claim for exemption on the purchase of river sand under Notification S. R. O. No. 1090 of 1999. The petitioner is a registered dealer, which was engaged in manufacture and supply of concrete poles to Kerala State Electricity Board. The petitioner purchased sand from unregistered dealers in Kerala, which was used in the manufacture of electric poles for supply to Kerala State Electricity Board Since suppliers were not registered dealers and since sand purchased by the petitioner and used in the manufacture of electric poles have not suffered tax, the assessing officer, levied tax under section 5A of the Kerala General Sales Tax Act, 1963. Appeals filed were dismissed by the two appellate authorities, including the Tribunal and therefore the petitioner approached this court with these revisions filed under section 41 of the Kerala General Sales Tax Act.

(2.) We have heard counsel for the revision-petitioner and Government Pleader appearing for the respondent.

(3.) Clause 5 of the First Schedule of the Notification S. R. O. No. 1090/1999 under which exemption is claimed is as follows :