SHERIFA RUBBER INDUSTRIES Vs. STATE OF KERALA

JUDGEMENT

(1.) THE assessee-petitioner - Sherifa Rubber Industries, Chalambra - is admittedly a manufacturer and seller of Hawai chappals. We are concerned with the assessment year 1988-89 (from April 1, 1988 to March 31, 1989 ). THE assessing authority has disallowed the claim of the assessee claiming concessional rate of tax of 3 per cent. on the sale turnover of chappals. While doing so, the Government Order G. O. (MS) No. 124/88/td dated August 31, 1988 was relied upon as well as S. R. O. No. 968/80. This was rejected by the assessing authority obviously because it did not govern the situation referable to the assessment year in question in the proceedings.

(2.) THE appeal before the Deputy Commissioner (Appeals), Kozhikode, was dismissed.

(3.) IN fact, the situation should really end in favour of the assessee at this stage only.