MARATT PLANTATIONS (P) LTD. Vs. STATE OF KERALA

JUDGEMENT

(1.) The revision petitioner is a dealer in rubber and allied products. In the year 2008-09, with which the present revision is concerned, the revision petitioner claimed input tax credit for the tax paid under Section 6(2) of the Kerala Value Added Tax Act, 2003 ['KVAT Act' for short]; for reason of the inter-State sale of the revision petitioner having been taxed under the Central Sales Tax Act, 1956 ['CST Act' for short].

(2.) The learned Counsel for the assessee contends that the tax due under Section 8(1) and (2) of the CST Act was exempted by the State Government as per Annexure-A notification dated 31.07.2008. Subsequently, realizing that from 2007 no exemption of tax under sub-section (2) of Section 8 could be granted, the Government brought out another notification dated 30.11.2011 produced as Annexure-E. The said notification, in effect resulted in cancellation of the exemption granted earlier. The Government, hence, brought out a clarification as per Annexure-G dated 05.10.2013. It was clarified that input tax would be available insofar as the transaction under sub-section (2) of Section 8.

(3.) The following questions of law arise from the order of the Tribunal, as stated by the learned Counsel for the revision petitioner: