TMI Blog1996 (8) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 of Schedule I of the Kerala General Sales Tax Act, 1963, which deals with fertilisers. This question assumes importance because if the item is treated as "fertiliser" it is taxable at the first point of sale within the State at the rate of 2 per cent. On the other hand, if the item is treated as marble article coming within entry 72 of the said Schedule it is taxable at the point of first sale a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner, but in vain. The matter did not end there. The assessee preferred further appeal before the Sales Tax Appellate Tribunal as T.A. No. 58 of 1989. There also the assessee met with failure. Hence it wants this Court to adjudicate the matter in its favour. 3.. Heard learned counsel for the assessee and also the Government Pleader for the State. 4.. Item 84 of First Schedule to the Act as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g of the word. The "common parlance" theory propounded by the Supreme Court in Ramavatar Budhaiprasad v. Assistant Sales Tax Officer [1961] 12 STC 286; AIR 1961 SC 1325 cannot be applied straightaway in this case because magnesite or dolomite cannot be said to be an article of "every day use" by common man. What the Supreme Court observed in that case is: "It has not been defined in the Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er to conduct an enquiry in that behalf. It is essentially for the dealer to explain as to how the article has been used by him. 5.. The Sales Tax Officer in this case had made enquiries with regard to the use of magnesite powder in view of the objection raised by the assessee with regard to the rate of tax applicable. During the enquiry the assessee itself admitted that it is a raw material use ..... X X X X Extracts X X X X X X X X Extracts X X X X
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