F LTD Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) THE writ petition challenges the notification Ext. ' P2 issued by the Government invoking the powers under S. 59a of the Kerala General sales tax Act by which rubber flaps were treated as an item coming under entry 138 of the first schedule as it stood prior to the amendment of that schedule on 30-6-1987. This entry reads as follows: After the amendment effective from 1-7-1987, the same entry continued and has been renumbered as Entry 125. THE Government order reads: "government have examined the matter in detail By virtue of the powers conferred on it under S. 59a of the Kerala General Sales tax Act, 1963 Government hereby clarify that Rubber Flaps would come under entry 138 of the first schedule upto 30-6-1987 and under Entry 125 of the first schedule of the Kerala General Sales Tax Act with effect from 1-7-1987 taxable at 15% at the point of first sale in the State".

(2.) THE question for consideration is whether rubber flaps could be treated as accessories of motor vehicles. According to the Government, rubber mattings when used as accessories of motor vehicles, motor vessels etc. , would come under Entry 138 of the First Schedule up to 30-6-1987 and under entry 125 with effect from 1-7-1987, answering the description of accessories of motor vehicles.