K.O.RAPPAI v. THE ADDL. SALES TAX OFFICER
Case at a glance
Provisions considered
Judgment
O.P.No.930/2002-I-: 2 :-to their turnover relating to the purchase of old Gold or Silverornaments is exempted. But the Additional Sales Tax Officer did not even refer to the Circular and at the same time, rejected these claims for rectification. In view of Exts.P5 and P6, there is no doubt that tax payable on the turnover representing the old gold purchase is exempted for the purpose of calculating compounding rate under Section 7(1) of the K.G.S.T Act. This has been held soby the decision of this Court in A.Saida Beevi vs. The AdditionalSales Tax Officer [1999 (7) KTR 15]. Possibly convinced of the above situation, the respondents have not filed any counteraffidavit either. 2. In the above circumstances, the original petition isallowed. Ext.P7 is quashed and there will be a direction to the Additional Sales Tax Officer to pass orders of rectification in terms of Ext.P4 application and grant the relief.P.R.RAMAN, Judgems O.P.No.930/2002-I-: 3 :-P.R.RAMAN, J.~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~O.P.No.930 of 2002-I~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~ ~J U D G M E N T18th March, 2008
Questions this judgment answers
Which statutory provisions did this judgment involve?
Kerala General SalesTax Act, 1963 — s. 7.
Which court decided this case, and when?
Kerala High Court, on 18 Mar 2008. The bench was P R RAMAN.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.