BABY Vs. ADDITIONAL SALES TAX OFFICER

JUDGEMENT

(1.) BY S. R. O. No. 291/2000, in exercise of powers under S. 10 of the Kerala General Sales Tax Act, the Government had brought about amendments to S. R. O. 1090/99. For the purpose of the present Original Petition, as found from Ext. P4 the provisions to be considered among the changes brought as respects item 14 of Schedule I is extracted herein below: " (b) against serial number 14, for the entries in columns (2), (3) and (4) the following entries shall respectively be substituted, namely: (i) Hatcheries within State Turnover of sale of poultry and their chicks hatched and reared by them within the State and meat obtained therefrom. Nil (ii) Poultry framers within the State Turnover of sale of poultry reared by Nil them in their own farm within the State whether hatched by them or not, and the meat obtained therefrom. " (Emphasis supplied)

(2.) THE relief prayed for in the Original Petition is to declare as unconstitutional the words and part of the notification 'within the state' as under lined in the provision extracted. Ext. P5 being notice issued for provisional taxation is also subjected to challenge.

(3.) THE offending words of the notification, alone, according to the petitioner, need to be deleted and citing precedents, it is submitted that such reliefs could be granted. THE question is whether the petitioner is entitled to the reliefs prayed for in the Original Petition.