ARASAN AND CO Vs. STATE OF KERALA

JUDGEMENT

(1.) THE same assessee is the revision petitioner in this batch of revisions. THE Revenue is the respondent in all the four revisions. Identical questions arise for consideration in all the cases. We therefore dispose of the above revisions by this common order.

(2.) THE revisions are filed against a common order passed by the Sales Tax Appellate Tribunal, Thiruvananthapuram, dated March 15, 1991. THE said common order was necessitated in view of a remit ordered by this Court in the earlier proceedings between the same parties in T. R. C. Nos. 57 to 60 of 1985 - judgment dated July 3, 1987. THE Appellate Tribunal by the common order dated March 15, 1991, allowed the appeals filed by the State and dismissed the appeals filed by the assessee. THE short question that arose for consideration before the Appellate Tribunal was the rate of tax leviable on the trailers manufactured by the assessee-firm. We are concerned with the assessment years 1978-79, 1979-80 and 1980-81 and 1981-82. THE Appellate Tribunal held that the trailers will be taxed at 15 per cent for the assessment years 1978-79, 1979-80 and 1980-81 up to September 16, 1980. THE Tribunal further held that trailers would come within entry 8 of the First Schedule prior to September 15, 1980 and thereafter will be taken into entry 138 of the First Schedule of the Kerala General Sales Tax Act, 1963. In holding so the Sales Tax Appellate Tribunal relied on the Bench decision of this Court in Antony v. State of Kerala [1992] 86 STC 196; (1991) 1 KLT 358. It is this common order of the Sales Tax Appellate Tribunal dated March 15, 1991, that is under challenge in this batch of revisions.

(3.) INCIDENTALLY we should clear any lurking doubt with regard to the communication of the Board of Revenue and the Government order referred to in the Bench decision in Antony's case [1992] 86 STC 196 (Ker); (1991) 1 KLT 358. Exhibits P1 and P2 communications of the Board of Revenue and the Government respectively referred to in paragraph 7 of the judgment or their legal effect were not considered in the said judgment. We should also add that exhibit P1 communication of the Board of Revenue referred to therein is one dated December 30, 1967 and exhibit P2 order of Government referred to in the said judgment is one dated January 30, 1968. The order of the Board of Revenue, which is relevant in the instant case, is one dated April 28, 1970 and the order of the Government which is relevant is one dated August 21, 1984. This aspect shall be borne in mind in considering the appeals afresh by the Sales Tax Appellate Tribunal. .