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TMI Blog1976 (7) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... legislation, the Kerala General Sales Tax (Third Amendment) Act, 1974, thereby making it a taxable commodity under the principal Act, point of levy being the last purchase in the State by a dealer liable to tax under section 5 of the principal Act. However, a dealer, whose turnover of the purchase of tapioca is less than Rs. 35,000 and who sells such tapioca for domestic consumption and for use as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e can pick and choose districts, objects, persons, methods and rates for taxation, if it does so reasonably": see Khyerbari Tea Co. v. State of AssamA.I.R. 1964 S.C. 925 at 941. The State is therefore competent to tax sale or purchase of tapioca. I am not prepared to hold that the levy of 2 per cent tax on the last purchase point in respect of tapioca is in any way unreasonable and confiscatory so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the General Sales Tax Act, 1963, and section 8(4) of the Central Sales Tax Act, 1956, the former provision prescribing the method and manner for claiming lower rate of tax, and the latter provision prescribing the manner for claiming exemption from section 8(1) of the Central Sales Tax Act, 1956, and submitted that no like provisions are contained in the Act or the Rules for claiming the benefit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o question of saving the tax under article 304 arises for consideration.
6.. The argument based on section 58 needs only to be mentioned to be rejected in so far as imposition of tax on tapioca was by the legislature and not by the Government.
7.. The original petitions are dismissed. In the circumstances of the case, there will be no order as to costs.
Petitions dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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