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2008 (8) TMI 543 - SC - VAT and Sales TaxAssessment of "purchase turnover" of aluminium scrap and old utensils and vessels at the rate applicable as provided for under entry 83 of the First Schedule to the Kerala General Sales Tax Act, 1963 - Held that:- Appeal dismissed. In this case, there exists a cause, viz., a wrong reading of the entry. The Tribunal committed a manifest error in construing the relevant "entry". It failed to take into consideration the principles governing the interpretation of a taxing statute. On technical grounds, the Tribunal's view cannot be upheld. Entry 5 speaks of utensils and not scraps made out of old utensils. They are two different commodities coming under two different entries. We, therefore, are of the opinion that there is no legal infirmity in the judgment of the High Court. However, there cannot be any doubt whatsoever and particularly in view of the stand taken by the parties that if sales tax has been paid on an article, purchase tax cannot be levied thereupon.
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