2006 (7) TMI 640

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... arising in these connected tax revision cases are whether the Tribunal was justified in confirming denial of compounding facility to the petitioner to remit tax under section 7(1)(b) of the Kerala General Sales Tax Act, 1963, the disallowance of second sale exemption claimed on granite chips and jelly and metals sold by petitioner and further, declining alternate claim of exemption under entry 33 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ection 7(1)(b) of the Act. In fact, the petitioner appears to have written some letters claiming compounding facility. When the Act and the Rules require application for compounding to be processed in a particular manner within a time frame, the dealer complying with the statutory formalities only is entitled to the benefit. In fact, if there was any provision to condone delay and if the petitione .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nce of petitioner's claim for compounding. The last ground raised by petitioner is against disallowance of second sale exemption on the ground that granite rubbles out of which chips and jelly are produced by mechanical crushing have suffered tax. In order to claim second sale exemption, the petitioner has to produce proof of tax sufferance on the same goods by producing bill or cash memora .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X