TMI Blog2013 (11) TMI 1579X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGMENT Manjula Chellur, C.J. The above revisions pertain to different assessment years of the respondent assessee. The respondent assessee runs a rice mill and assessment came to be completed levying purchase tax under Section 5A of the Kerala Government Sales Tax Act on purchase of paddy. As it is a small scale industry unit, exemption is available only from sales tax on its sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner [(2007) 6 VST 541 (SC)]. Referring to this decision of the Apex Court Tribunal opined, levying purchase tax was illegal. Aggrieved by the same, the State is before this Court in the above revisions pertaining to different assessment years. 3. The law relied upon by the Tribunal is incorrect as the facts in the said case were with reference to iron and steel and the same principle cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rice, bran etc., learned Judge opined that Empees Modern Rice Mill's(supra) is the perfect law which is applicable to the facts of the said case. The facts in the present case are similar to the one in Empees Modern Rice Mill's(supra) and so also the unreported revision referred to above. Having regard to the decision of this Court on similar issues which has reached finality the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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