2003 (9) TMI 711

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..... ged in the business of hill produce, such as pepper, dried ginger, arecanut, turmeric, etc., in Jew Town, Mattancherry. It is a registered dealer under the Kerala General Sales Tax Act, 1963 and the Central Sales Tax Act, 1956. The assessee is dealing in its own goods as well as the goods belonging to their principals on commission basis. In the assessment for the year 1991-92, the assessee took a .....

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..... f levy of turnover tax would include the purchase value of goods taxable at the point of last purchase sold by the assessee on commission basis on behalf of its principal. The Tribunal noted that this order of the Full Bench of the Tribunal was affirmed by this Court also. 4.. Mr. A. Kumar, learned counsel appearing for the petitioner, relying upon Notification S.R.O. No. 717/88 with regard to fo .....

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..... r the period from August 1, 1991 and for the period prior to that, the Notification S.R.O. No. 717/88 will apply. In the instant case, we do not think it necessary to consider all these contentions, for, a division Bench of this Court by judgment dated September 17, 2001 in T.R.C. No. 401 of 2001 and connected cases considered the question with reference to the Notification also and has come to th .....

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