(1.) ASSESSEE is the revision petitioner. Challenge is against the order passed by the Kerala Sales Tax Appellate Tribunal, Additional Bench, Ernakulam in T. A. No. 474 of 1987. Following are the questions raised for decision of this Court : " 1. Whether, on the facts and in the circumstances of the case the finding of the Tribunal that rubber sheets used in the manufacture of rubber chappals come under sub-section (3a) of section 5 and not sub-section (3) correct ?
(2.) IS not sub-section (3) intended to apply to component parts which are visually identifiable within the meaning of the Explanation thereunder ? IS not rubber sheets are visually identifiable component within the meaning of the Explanation ?
(3.) BY Amendment Act 3 of 1983, sub-section (3a) and sub-section (7) were introduced with effect from October 14, 1982. Sub-section (3a) dealt with sale of goods for use as component part as defined in Explanation to sub-section (3) of any other goods mentioned in the First Schedule. But sub-section (7) dealt with sale of industrial raw materials. Sub-section (7) reads as follows : " (7) Notwithstanding anything contained in sub-section (1) or sub-section (2), the tax payable by a dealer in respect of any sale of industrial raw materials or packing materials, which is liable to tax at a rate higher than four per cent, when sold to industrial units for use in the production of finished products inside the State for sale, or for packing of such finished products inside the State for sale, as the case may be, shall be at the rate of only four per cent on the taxable turnover relating to such industrial raw materials or packing materials, as the case may be : Provided that this sub-section shall not apply where the sale of such finished products is not liable to tax either under this Act or under the Central Sales Tax Act, 1956 (Central Act 74 of 1956) or when such finished products are exported out of the territory of India : Provided further that the provisions of this sub-section shall not apply to any sale unless the dealer selling the goods furnishes to the assessing authority in the prescribed manner a declaration duly filed in and signed by the dealer to whom the goods are sold, containing the prescribed particulars in the prescribed form. " The above would clearly show that the finding of the authorities below that by introducing sub-section (3a) provisions similar to those contained in S. R. O. No. 643/81 were incorporated in the statute itself is not correct. Such provisions are made in sub-section (7) of section 5. Sub-section (3a) and sub-section (7) were deleted from the statute by Kerala Finance Act, 1987 (18 of 1987) with effect from July 1, 1987. Since we are dealing with the assessment year 1984-85, we have to consider a position with sub-section (7) in the statute book.