9911796707
TMI Blog2002 (8) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 and 145 of 1999 on the file of the Kerala Agricultural Income-tax and Sales Tax Appellate Tribunal, Additional Bench, Palakkad. The assessment years in question are 1994-95 and 1995-96 respectively. The petitioner is the assessee. It is an SSI unit, represented by its partner. The petitioner is manufacturing PVC flexible pipes and garden hose. The petitioner conceded a turnover of Rs. 57,92,953. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot paid. The petitioner had purchased the raw materials for using it in the manufacture of products and the purchased raw materials were actually used also. The assessing authority had no case that the petitioner had not used the raw materials purchased using form 18 declarations for the manufacture. As per section 5(3)(ii) of the Act, the differential tax can be levied only when the raw materials ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 5(3)(ii) of the Act, which is as follows: "Where any dealer, after purchasing any goods by furnishing a declaration as mentioned in the second proviso to clause (i), fails to make use of the same for the purpose for which the declaration was furnished, he shall be liable to pay the tax that would have been payable by him, had the declaration not been furnished, less the tax, if any, paid by hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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