PUKRAJ JATHAJEE Vs. STATE OF KERALA

JUDGEMENT

(1.) HEARD counsel for the parties.

(2.) THE short question for consideration in these tax revision cases relating to the consecutive assessment years 1989-90, 1990-91 and 1991-92 is whether pan parag in the manufacture of which the assessee is engaged, falls under item No. 165 of the First Schedule, appended to the Kerala General Sales Tax Act, 1963, liable to tax at the rate of 8 per cent. Item No. 165 of the First Schedule is as under : " 165. Scented arecanut. "

(3.) THE question for consideration is whether the preparations of pan parag with tobacco or without tobacco are different from that of scented arecanut. Despite the contention raised by the assessee that pan parag can be manufactured with tobacco or without tobacco and that the entire turnover of pan parag of the assessee during the years under review contained tobacco, was not at all considered either by the assessing officer or by the appellate authority. THE Appellate Tribunal for the first time took cognizance of the contention of the assessee that the ingredients of the pan parag manufactured by the assessee, included tobacco as well. THE Appellate Tribunal, however, concurred with the findings recorded by the assessing officer and the appellate authority without recording a clear finding whether the preparations with tobacco or without tobacco are the same and different from the scented arecanut. We, therefore, venture to decide this vital question first.