JANATHA WOOD CRAFTS Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner is a firm and it is registered under the provisions of the Kerala General Sales Tax Act, 1963 ("the Act", for short). The petitioner-firm is engaged in the manufacture and sale of block board and block board frames. In its manufacturing activity, the petitioner-firm purchases and consumes soft wood.

(2.) The notification issued by the State Government under S.R.O. No. 403 of 1994 grants exemption from payment of purchase tax under Section 5A of the Act provided the end-product is exigible to sales tax.

(3.) In the returns filed for the assessment year 2000-01, the assessee had claimed exemption from payment of purchase tax relying upon S.R.O. No. 403 of 1994. The claim so made by the assessee was rejected by the assessing authority.