STATE OF KERALA Vs. K. K. IBRAHIMKUTTY

JUDGEMENT

(1.) These revision petitions are heard and disposed of by this common order, since the facts and the legal issues involved in these revision petitions are identical.

(2.) In S.T. Revision Case No. 550 of 2004 and S.T. Revision Case No. 74 of 2005, the assessing authority, while completing the assessment in the case of the respondents, for the assessment years 1995-96 and 1997-98, respectively, had assessed the purchase turnover of firewood at 12 per cent, on the ground that the same would fall under item No. 8 of the Fifth Schedule to the Act. The first appellate authority has confirmed the quantification made by the assessing authority. In the second appeal filed by the respondents, the Appellate Tribunal has come to the conclusion, that, the firewood does not fall under entry 8 of the Fifth Schedule and therefore, requires to be classified as residuary item under entry 156 of the First Schedule to the Act and taxable at six per cent. It is the correctness or otherwise of the findings of the Tribunal that is being questioned by the Revenue in these two revision cases.

(3.) In S.T. Revision Case No. 18 of 2005, the respondent/assessee is a forest contractor. While completing the assessment for the year 1994-95, the assessing authority has assessed the sales turnover of firewood at two per cent, on the premise that the said turnover falls under entry No. 8 of the Fifth Schedule to the Kerala General Sales Tax Act, 1963. After unsuccessful attempt before the first appellate authority, the assessee was before the Sales Tax Appellate Tribunal. The Appellate Tribunal is of the view that the sales turnover requires to be taxed only under entry 156 of the First Schedule to the KG ST Act and not under entry 8 of the Fifth Schedule as has been done by the assessing authority.