(1.) THE above appeals were filed by the respective appellants against the common order passedby the learned Single Judge in W.P.(C).Nos.21143/2007,18609/2008,1737/2009 and4332/2009.
(2.) IN all these cases, the appellants/petitioners in the Writ Petition are manufacturers of bone meal. During the assessment years, 2003 -2004 and 2004 -2005, petitioners filed returns claiming exemption from tax on the ground that bone meal is included in Item 17 of third schedule to Kerala General Sales Tax Act (herein after called 'KGST Act '). The claim of the petitioners was rejected and assessment against the petitioners was made on the basis of Ext.P1 and P2 orders, levying tax at the rate of 4%, on the basis that bone meal is included in Item 57(V) of first Schedule of K.G.S.T. Act.
(3.) SINCE , common question arises in all these cases for consideration, namely, the constitutional validity of the inclusion of bone meal in Entry 57(V) of the first schedule to the K.G.S.T. Act, instead of including the same in Entry 17 of the third schedule and denying exemption to the same under the category of organic manure, and declaring the same as unconstitutional, all these appeals were taken together for disposal.
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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