APPLICO Vs. STATE OF KERALA

JUDGEMENT

(1.) THE only question involved in this case filed under S. 41 of the Kerala General Sales Tax Act, 1963 (in short 'the Act') is which entry covers "l. P. G. stove". According to the Revenue, the entry is SI. No. 182 of the First Schedule to the Act. According to the assessee, it is covered by SI. No. 119. Not much factual control very is involved.

(2.) THE Revenue authorities as well as the Kerala Sales tax Appellate Tribunal, Additional Bench, Ernakulam (hereinafter referred to as 'the Tribunal') held that the appropriate entry is at SI. No. 182.

(3.) IN order to appreciate the rival submissions, it is necessary to set out the entries first. They read as follows: According to the taxing authorities, the LPG stove sold by the assessee is mainly made of stainless steel. Though burner i s made of brass, but the major portion of stove being body of stove which is made of stainless steel, entry at SI. No. 182 be applicable. According to the assessing officer, both quantity-wise and value-wise, the predominant material is stainless steel. Tribunal did not make any elaborate analysis, but only observed that the material is mainly made of steel and, therefore, it is a steel product.