PENTAFOUR ASSOCIATES Vs. STATE OF KERALA

JUDGEMENT

(1.) As the issue involved in all these revision petitions is the same, they are taken up for consideration together and disposed by this common judgment.

(2.) The brief facts necessary for the disposal of the O.T. Revisions are as follows:

(3.) The Assessing Authorities while completing the assessment found that out of the total sales turnover conceded by the petitioner, there was a certain portion of the turnover that pertained to sales of bakery products that had been purchased by the petitioner from other dealers within the State for the purposes of resale. The Assessing Authority was of the view that the second limb of Sec. 8(c)(i), which permitted an assessee opting to pay tax under Sec. 8(c)(i) to pay tax at 0.5% even on the turnover of other goods of which he was not the dealer effecting first taxable sales as defined in the explanation under Sec. 6(5) of the Act, would not apply to the petitioner since according to it, the other goods had also to be in the nature of cooked food and beverages.