C A OUSEPH Vs. STATE OF KERALA

JUDGEMENT

(1.) THE revision petitioner before us is a dealer in country drugs and some other commodities registered under the Kerala General Sales Tax Act, 1963 (for short, the Act ). For the assessment year 1974-75 the revision petitioner's assessment was completed by fixing the taxable turnover at Rs. 18,69,566. 31, which included the turnover amounting to Rs. 37,288 relating to sales of dried ginger, pepper and kacholam effected by the petitioner to the Arya Vaidya Sala, Kottakkal, and Kakkassery Oushadhasala, Kunnamkulum. Dried ginger, pepper and kacholam are covered by items Nos. 58, 59 and 65 of the First Schedule to the Act. THE taxable point in relation to transactions in this case is the point of last purchase in the State by a dealer who is liable to tax under section 5. THE revision petitioner had produced before the assessing authority declarations in form 25 obtained from the aforementioned two purchasers showing that they were the last purchasers in the State. On the basis of those declarations the revision petitioner contended that it could not be taxed in relation to the turnover relating to the sales effected to the Arya Vaidya Sala and Kakkassery Oushadhasala since the petitioner was not the last purchaser of the goods within the State. THE assessing authority rejected the said contention stating that the declarations furnished in form 25 did not show that "the last purchaser has accepted the tax liability". It was on the said ground that the assessing authority treated the revision petitioner as liable to tax in respect of the disputed turnover of Rs. 37,288 relating to the purchase of dried ginger, pepper and kacholam sold to the aforementioned two pharmaceuticals.

(2.) THOUGH the petitioner carried the matter in appeal before the Deputy Commissioner and later in second appeal before the Kerala Sales Tax Appellate Tribunal, those appeals were dismissed and the view taken by the assessing authority was confirmed by the first and second appellate authorities. Hence this revision petition by the assessee.