P P BABY Vs. ADDITIONAL SALESTAX OFFICER I

JUDGEMENT

(1.) This appeal is preferred by the writ petitioner. Appellant herein approached this court seeking the following relief:

(2.) Government of Kerala in exercise of its power under S.10 of the Kerala Sales Tax Act granted exemption and reduction in the rates of sales tax for several dealers and on different goods. By S.R.O. No. 1090/99 Government of Kerala granted exemption to poultry farmers within the State of Kerala on their turnover of sale of poultry reared by them in their own farm within the State and sale of meat obtained therefrom. By S.R.O. No. 291/2000 the said exemption has been extended to all farmers within the State of Kerala on the turnover of sale of poultry reared by them in their own farm in the State. According to the petitioner, by the said notification exemption is restricted and limited to only poultry farmers within the State of Kerala while the poultry farmers having poultry farms in other States like State of Tamil Nadu are denied exemption in respect of sale of poultry reared by them in their own farm at Tamil Nadu. Counsel submitted various notifications issued by the State Government granting exemption only to those poultry farms situated in the State of Kerala and denying the same to the poultry farms situated outside the State of Kerala is discriminatory and violative of Art.14 of the Constitution of India. According to the counsel, it is not violative of Art.301 of the Constitution of India. Counsel submitted subjecting the petitioner to levy of sales tax under the Kerala General Sales Tax Act while granting exemption to identical poultry farmers in the State of Kerala is highly discriminatory violating the guarantee of Art.304(a) of the Constitution. When the matter came up for hearing we directed respondents to file an affidavit detailing the correct position. Affidavit was filed by the Assistant Commissioner (Law) II, Office of the Deputy Commissioner (Law), Ernakulam. Affidavit reads as follows: