VICTORY PRESS P LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) THE revision petitioner is an assessee under the Kerala General Sales Tax Act. THE respondent is the Revenue. We are concerned with the assessment year 1980-81.

(2.) THE short question that falls for consideration is whether the assessee is entitled to the exemption provided by S. R. O. No. 968/80 on the turnover of plain envelopes, craft envelopes and calico mounted colour papers. For the year 1980-81, the assessee furnished a taxable turnover of Rs. 8,89,661. 88. THE assessing authority determined the taxable turnover at Rs. 72,15,400. THE total sales a per accounts were Rs. 1,06,61,758. 95. THE assessing authority initially granted exemption pleaded by the assessee, which covered the turnover relating to plain envelopes, craft envelopes and calico mounted colour papers. THE Deputy Commissioner of Sales Tax initiated suo motu revision proceedings under section 35 of the Act and by order dated November 16, 1988, he held that the assessment order passed by the assessing authority for the year 1980-81 dated February 28, 1985, is clearly erroneous and that exemption in respect of goods not covered by the certificate of registration should not have been granted in terms of S. R. O. No. 968/80 and so he set aside the order of assessment and ordered a remit. THE Sales Tax Officer was directed to dispose of the matter afresh according to law. THE revision petitioner-assessee assailed the aforesaid suo motu order passed in revision by the Deputy Commissioner of Sales Tax by filing an appeal before the Sales Tax Appellate Tribunal. THE Appellate Tribunal by order dated May 29, 1989, held that the claim for exemption for plain envelopes, craft envelopes and calico mounted colours papers are not covered by the certificate of registration and so exemption under S. R. O. No. 968/80 cannot be granted on the turnover of the said items and concurred with the decision of the Deputy Commissioner of Sales Tax. THE turnover of the said three items as given in the order of the Deputy Commissioner of Sales Tax is as follows : ------------------------------------------------------------------------ " Serial Name of the Delivery note No. Period Amount No. item ------------------------------------------------------------------------ 1. Plain envelops 143601 July, 1980 Rs. 3,16,500 143602 143603 2. Craft envelopes 143604 August, Rs. 9,17,256 143614 1980 January, 1981 3. Calico mounted 143615 to 143625 November, Rs. 26,66,945 colour papers. except D/n 1980 and Nos. 143617, January, 143621 and 1981 143624.-------------- Total. . . . Rs. 39,00,701" -------------- It is thereafter the assessee has come up in revision to this Court assailing the order of the Sales Tax Appellate Tribunal, dated May 29, 1989.