LAXMI STARCH FACTORY Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner, the Laxmi Starch Factory Limited, Kundara, has been assessed to sales tax under the Central Sales Tax Act, 1956,in respect of its inter State sales of tapioca chips in the assessment years 1958-59 and 1959-60. T. R. C. No. 13 relates to the assessment year 1958-59 and T. R. C. No. 14 relates to the assessment year 1959-60.

(2.) The intra State sales of tapioca chips are exempt from taxation under the General Sales Tax Act, 1125, by virtue of a notification issued under S.6 of the Act and dated 23-9-1958. The notification was published in the Kerala Gazette dated 30-9-1958.

(3.) S.6 of the General Sales Tax Act, 1125, deals with the power of the Government to notify exemption and reduction of tax, and reads as follows: