2011 (5) TMI 737

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..... nbsp; K. P. Pradeep, Government Pleader for the Respondent   JUDGEMENT   C. N. Ramachandran Nair, J:-   The question raised in the connected revision cases filed by the very same company is whether the Sales Tax Appellate Tribunal was justified in holding that the petitioner is liable to pay purchase tax under section 5A of the Kerala General Sales Tax Act (hereinafter referred .....

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..... es made to the petitioner and such tags and labels were attached to the products exported, the assessing officer levied purchase tax under section 5A of the Act holding that tags and labels purchased were consumed in the manufacture of coir products exported that attracts tax under section 5A of the Act. The assessments completed disallowing exemption have been confirmed for the years 1998-99 and .....

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..... ourt in C. Y. Meeran v. State of Kerala reported in [2003] 11 KTR 584, which was relied on by the Tribunal in their order, the Government Pleader contended that all the conditions of section 5A are satisfied to attract liability. According to the learned Government Pleader, the Tribunal rightly confirmed levy of tax under section 5A of the Act because tags and labels purchased were attached to coi .....

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..... hould be for sale which should occasion export of the commodity purchased. In this case, admittedly tags and labels were printed by the supplier-printing press in terms of the petitioner's orders, which were in conformity with export orders. So much so, the commodity even at the time of printing or manufacture is earmarked for export after purchase. Admittedly the petitioner attached the tags and .....

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..... der section 5A of the Act. Therefore, we allow the revision cases by cancelling section 5A assessments made on the petitioner on the purchase turnover of tags and labels, which were purchased and attached as such to the products exported outside India. The orders of the first appellate authority and that of the Tribunal confirming disallowance of exemption will stand reversed.   These revisi .....

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