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2009 (11) TMI 291 - KERALA HIGH COURTPaper Article- whether notebook produced and sold by the petitioner out of paper locally purchased qualifies for second sale exemption. Held that- second sale exemption is available only to second sale of same goods purchased within the state. Even though paper is predominant item in the making of notebook, it has got thick bond cover, and it is a value added product and by no stretch of imagination one can treat notebook with standard dimension same as paper purchased in reams by the petitioner to make notebooks. Even without explanation to entry 106(ii) of First Schedule to Kerala General Sales Tax, 1963 a notebook is entirely a different product from the paper used making it. Departmental Clarification- Letter/clarification issued by the highest authority should be after detailed consideration of statutory provision on which clarification is issued.
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