K K IBRAHIMKUTTY Vs. STATE OF KERALA

JUDGEMENT

(1.) BOTH these T. R. Cs. arise from a common order passed by the Sales Tax Appellate Tribunal, Additional Bench, Kottayam, in T. A. Nos. 500 of 1997 and 466 of 1998. Assessee is the revision-petitioner. The facts of the case are as follows : The dispute relates to the disallowance of concessional rate based on form 18 declaration filed under section 5 (3) of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as "the KGST Act" ). The declarations were obtained from the purchasing dealer, M/s. Travancore Sugars and Chemicals, Thiruvalla. As per section 5 (3) of the KGST Act, concessional rate is applicable to a dealer in respect of industrial raw materials, component parts, containers or packing materials. The assessing authority disallowed the claim holding that the firewood that is supplied by the revision-petitioner to the above-mentioned manufacturing concern is not a raw material required to produce arrack and sugar. Accordingly the assessing authority assessed it at 8 per cent. The first appellate authority confirmed this view. The assessee's objection that the disallowance is contrary to the decisions of this Court were disregarded in making and confirming the assessment. The petitioner further contended that the firewood can be considered as a raw material necessary for production. The petitioner also contended that he is entitled to get the benefit of concessional rate of 5 per cent as per Government Notification S. R. O. No. 372 of 1992. This was dismissed by the appellate authority. Appeal was filed before the Tribunal. The Tribunal also dismissed the same. It is against that the present revisions are filed.

(2.) WE heard learned counsel for the petitioner and learned counsel for the respondent.