PRASAD ENTERPRISES Vs. STATE OF KERALA

JUDGEMENT

(1.) The question raised in this Sales Tax Revision Petition filed by the assessee is whether the assessee is entitled to concessional rate of tax @ 3% on sale of inkjet printer cartridge used in electronic printer under Entry 12, Schedule II, Notification SRO 1728/1993. Even though first appeal was allowed, Sales Tax Tribunal reversed the order holding that notification under which concession in rate of tax claimed by the assessee applies only to electronic printer and not to inkjet cartridge used therein. We heard the learned counsel for the petitioner and the learned Government Pleader.

(2.) Electronic goods were taxed @ 10% during the relevant year 1996-97 under the Item 49 of the first Schedule to the KGST Act, which is extracted hereunder: