K PREMERAJAN Vs. STATE OF KERALA

JUDGEMENT

(1.) THE assessee is common in all these Petitions, and therefore, these petitions are clubbed, heard and disposed of by this common judgment.

(2.) THE assessee has called in question the correctness or otherwise of the common order passed by the Sales Tax Appellate Tribunal in TA Nos. 404 of 2003 and 405 of 2003 and Cross Objection Nos. 34/03 and 35/03 dated 12/05/2004.

(3.) THE State Government, in exercise of the power conferred by S. 10 of the Kerala General Sales Tax Act, and in supersession of notifications mentioned in the Schedule, having considered it necessary in public interest, has issued notification SRO 1729/93, granting tax exemptions to industrial units and / or reduction in the rate of tax payable on the sale or purchase, as the case may be, of goods by such industrial units, subject to conditions and restrictions specified in the notification. By SRO No. 404/1994, Clause (x) is inserted in the notification with effect from 01/04/1994.