STATE OF KERALA Vs. GODREJ APPLIANCE LTD

JUDGEMENT

(1.) State has filed this Revision challenging the order of the Tribunal passed in a Review Application filed by the respondent for the assessment year 1998-99. On going through the orders produced we notice that respondent is a manufacturer of goods effecting first sales in Kerala, and collecting and remitting tax at the rate of 10% on first sale of goods covered by Vth Schedule to the Act. In assessment, concessional rate of 10% was declined and assessment was made at full rate of 12.5% which includes tax payable at the point of last sale also, for the reason that respondent has not produced Form 25A in terms of R.32(13C) of the KGST Rules. The Tribunal originally dismissed the appeal filed by the respondent - assessee. However, while considering the same issue in the respondent's case for later year, the Tribunal came to the conclusion that Form No. 25A is not required to be furnished by a dealer if he is first seller of goods falling under the Vth Schedule. Since contradictory view was taken by the Tribunal later, the respondent filed Review Application which was allowed by the Tribunal reversing their earlier order and allowing the claim which is consistent with the later year's order. Later year's order in favour of the assessee was not contested by the Revenue. It is stated in this revision that Revision was not filed against that order before this Court because the amount of tax involved is not considerable. Two questions arising for consideration are whether the Tribunal was justified in reviewing their earlier order and allowing the claim of the assessee and whether on merits the Tribunal was justified in holding that Form No. 25A is not required to be furnished by the assessee, who was admittedly the first seller of the goods falling under Vth Schedule to the Act.

(2.) In order to consider the questions we have to refer to R.32(13C) of the Rules which is extracted hereunder for easy reference: