SOOPPY HAJI Vs. STATE OF KERALA

JUDGEMENT

(1.) The question for consideration is, whether Deluxe Janatha Cem sold by the assessee is a lime product classifiable as an item falling under Entry 74 of First Schedule to the Kerala General Sales Tax Act, 1963, as claimed by the Revenue or under Entry 28 of Schedule II of Notification SRO 1728/93 dated 4-11-1993, issued by the State Government in exercise of its powers under Section 10 of the KGST Act, which speaks of lime and dehydrated lime as claimed by the assessee.

(2.) The revision petitioner is a dealer registered under Kerala General Sales Tax Act, 1963, hereinafter for the sake of brevity referred to as Act, 1963 and a dealer in hardware, paints and white washing material. The dispute relates to rate of tax in respect of Deluxe Janatha Cem sold by the assessee.

(3.) the assessing authority and the tribunal have taken the view that the Deluxe Janatha Cem sold by the assessee fell outside the scope of Entry 28 of Schedule II of the notification and, therefore, taxable at the rate of 10% treating the same as an item falling under Entry 74 of First Schedule to the Act, though the claim of the assessee that the rate is only 2.5% by virtue of Entry 28 of Schedule II to notification SRO 1728/93.