TMI Blog1993 (2) TMI 296X X X X Extracts X X X X X X X X Extracts X X X X ..... relates to the assessment year 1987-88. In this revision the attack is against levy of tax at 6 per cent on the purchase turnover of rubber from July 1, 1987 to August 20, 1987. Tax was formerly imposed on the said commodity at 5 per cent. By Finance Act, 1987 (18 of 1987) the tax was enhanced to 6 per cent. The Finance Act, 1987, was published in the Kerala Gazette only on August 20, 1987. The p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule to the Kerala General Sales Tax Act was amended drastically. Entry 161 of the First Schedule to the Kerala General Sales Tax Act as amended by the Kerala Finance Act 18 of 1987, levies tax on rubber excluding synthetic rubber at the point of last purchase in the State by a dealer who is liable to tax under section 5 at 6 per cent. Section 1(2) of the Act gives retrospective effect to Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... food including beverages, etc. In connection with the levy on the said goods an assurance was given by the Advocate-General, who appeared for the State then, that tax as per entry 57 of the First Schedule and entry 4 of the Fifth Schedule will be collected only with effect from August 20, 1987. The said concession cannot apply to other goods. The Tribunal held that in this case they are concerned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lenge the provisions of the particular Act as ultra vires. It is impermissible to do so. (See Dhulabhai v. State of Madhya Pradesh [1968] 22 STC 416 at page 434; AIR 1969 SC 78 at page 89, proposition No. 3). Even this Court cannot go into the legality of the legislation in this proceeding under section 41 of the Kerala General Sales Tax Act. We hold so. 6.. With regard to the power of the State ..... X X X X Extracts X X X X X X X X Extracts X X X X
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