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2007 (8) TMI 680 - HC - VAT and Sales TaxWhether, on the facts and in the circumstances of the case, has not the Appellate Tribunal gone wrong in holding that the reduction in rate of tax on the sales turnover of the rubber goods by G.O. (Ms) No. 124/88/ID dated August 31, 1988 is not a general reduction within the meaning of section 8(2A) of the CST Act? Is not the reduction in the rate of tax on the sales turnover of rubber goods provided by annexure A order unconditional, not in specified circumstances, not at specified stages and not with reference to turnover of goods and therefore a general reduction in the rate of tax as provided under section 8(2A) of the CST Act? Held that:- In the instant case, the order passed by the State Government granting certain exemption is only on finished rubber goods produced/manufactured in factories in Kerala and it is only those industries which will be entitled for reduced rate of tax, in such circumstances, by no stretch of imagination, the said notification can be said to be a notification granting general exemption from payment of sales tax liability. In that view of the matter the assessee cannot press into service the provisions of section 8(2A) of the Act for grant of reduced rate of tax under the CST Act. Therefore, we are of opinion that assessing authority as well as the Tribunal was fully justified in rejecting the claim of the assessee. In that view of the matter, the sales tax revision petitions require to be rejected and accordingly, it is rejected. The questions of law framed are answered against the assessee.
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