K A KOCHAPPAN Vs. DEPUTY COMMISSIONER LAW ERNAKULAM

JUDGEMENT

(1.) HEARD counsel for the parties.

(2.) THESE two revisions relating to the assessment years 1982-83 and 1983-84 give rise to a question whether tea chest battens fall under entry 96 in the First Schedule of the Kerala General Sales Tax Act, 1963 which runs as under : " Tea chests" Explanation to entry 96 is as under : " The planks and panels, which form the chest when assembled, will come under tea chests for the purpose of this entry. " By order dated August 19, 1997 passed by the Board of Revenue (Taxes) in the case of the assessee himself, it is clarified that "as the assessee is selling only battens (even if it can be qualified as planks) it cannot be treated as 'tea chests' and the correct rate applicable is 4 per cent as general goods". The aforesaid clarification furnished by the Board of Revenue (Taxes) clinches the issue and furnishes a complete answer of the aforementioned question. Relying on the aforesaid order of the Board of Revenue, we accept the contention of the petitioner. In the result, both the revisions succeed and are allowed, with the observation that the tea chest battens will be taxed at the rate of 4 per cent as general goods. Petitions allowed. .