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2008 (8) TMI 809 - KERALA HIGH COURTDenial of exemption on purchase tax on the turnover of rubber wood used for manufacturing - levy of tax under section 5A - Held that:- In the instant case, the question is whether the assessee is entitled for exemption from payment of purchase tax. In fact, in the certificate issued, the General Manager of District Industries Centre has specifically stated that the petitioner is entitled for exemption only on goods manufactured and sold and no exemption is granted from payment of purchase tax. In that view of the matter, it is difficult to accept the submissions made by Sri Muraleedharan Nair, learned counsel appearing for the assessee. Therefore, we are of the opinion that the Tribunal, rightly understanding the scope of the exemption certificate issued by the General Manger of the District Industries Centre and also relying upon the observations made by the apex court in the case of State of Kerala v. Vattukalam Chemicals Industries [2001 (8) TMI 1143 - SUPREME COURT OF INDIA] has rightly rejected the appeals filed by the assessee. We do not see any error of law in the orders passed by the Tribunal which would call for our interference. In that view of the matter, the revision petitions require to be rejected and accordingly they are rejected.
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