STATE OF KERALA Vs. N N SHANAVAS

JUDGEMENT

(1.) THESE two revisions are filed by the Revenue. Same assessee is the respondent in these two cases. The assessment years concerned are 1986-87 and 1987-88. The assessee is an oil miller. During the assessment years of 1986-87 and 1987-88 the assessee effected inter-State sales of oil. The assessee has also produced C form in respect of a major portion of the turnover returned and claimed concessional rate of 1 per cent on the basis of S. R. O. No. 117/66. The assessing authority granted concessional rate in respect of the turnover covered by C forms. However, the same treatment was not given to the turnover not covered by C form and assessed the said turnover at the normal rate. Appeal before the first appellate authority was not successful. In second appeal, the Tribunal allowed the claim for concessional rate of 1 per cent under the notification holding that the assessee had satisfied the conditions stipulated in the notification.

(2.) THE learned Government Pleader appearing for the petitioner submits that the assessee did not satisfy the requirements of the notification. He also submits that in order to get the benefit of concessional rate as per notification, the assessee should have produced the C forms also.