STATE OF KERALA Vs. ROLL EXPRO ENTERPRISES

JUDGEMENT

(1.) THE cases being connected and respondent assessee being the same, and the issues pressed before us also being the same, we dispose of both the cases by a common judgment.

(2.) IT relates to the assessment year 2003 -2004. ST.Rev. No.15 of 2013 is filed against the order passed by the Sales Tax Appellate Tribunal, Additional Branch, Kozhikode in T.A. No.15 of 2011 dated 28.9.2012. It relates to the assessment year 2004 -2005.

(3.) THE case of the assessee was that the product sold by the assessee is laminated brown paper for packing books etc. Therefore according to the assessee, since the product is a packing material, as per entry 102 to the first Schedule to the KGST Act, it is taxable at the rate of 4%.