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2009 (6) TMI 964 - KERALA HIGH COURTWhether the Tribunal was justified in confirming disallowance of exemption claimed on the purchase tax payable under section 5A of the Kerala General Sales Tax Act, 1963, on paddy under SRO No. 1729 of 1993? Held that: - If the petitioner's contention is accepted, then every commodity when assessed under section 5A will become taxable at the point of last purchase and so much so, benefit of notification will be available. This is obviously not intended by the Government while issuing the notification because applying this logic, every commodity when purchased and consumed in manufacture by an SSI unit becomes taxable at the point of last purchase in the State and will be entitled to exemption - notification has to be read consistent with the other provisions of the Act - petition dismissed - decided against petitioner.
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