M S RAJA MOHAMMED Vs. STATE OF KERALA

JUDGEMENT

(1.) THESE three revision petitions under section 41 of the Kerala General Sales Tax Act, 1963, related to only one contention and the same alone is pressed for our consideration.

(2.) THE contention is that the levy has to be made on the first seller as provided under the provisions of the Act. It is urged that the commodity - cardamom is liable to the levy of tax, as per Schedule I to the Act. Seeing the Schedule it is seen that it is taxable at the first sale in the State by dealer who is liable to tax under section 5 of the said Act.