PADINJAREKARA AGENCIES LIMITED Vs. STATE OF KERALA

JUDGEMENT

(1.) Sri. V.V. Ashokan, learned Special Government Pleader (Taxes) is directed to take notice for the respondent. He is permitted to file his memo of appearance in one month's time.

(2.) Since common questions of law and facts involve in all these sales tax revisions, they are clubbed together, heard and disposed of by this common order.

(3.) The petitioner is a public limited company, incorporated under the provisions of the Companies Act, 1956. It is also a registered dealer, both under the Kerala General Sales Tax Act, 1963 ("the KGST Act", for short) and the Central Sales Tax Act, 1956 ("the CST Act", for short). It is engaged in the production and sale of centrifuged latex. It is also registered as an industrial unit.