BHAGWAN GANESH PAI COMPANY Vs. STATE OF KERALA

JUDGEMENT

(1.) THE petitioner who is a firm dealing in different varieties of yarn including nylon contended that the turnover of the sale of nylon yarn during the assessment year 1966-67 is liable to sales tax at the point of first sale only in the series of sales by successive dealers in the State at the reduced rate of 2 per cent. in view of the Notification No. G. O. Ms. 361/64/rev. dated 4th June, 1964, issued by the Kerala Government under section 10 of the Kerala General Sales Tax Act, 1963, for the reason that nylon yarn is artificial silk yarn. THE Tribunal has not specifically considered the point raised by the assessee.

(2.) THE plea on behalf of the revenue that the point was not raised before the Tribunal cannot be accepted for the reason that ground No. 4 before the Tribunal deals with the specific point mooted before us.