A.A. Sulaiman Vs. Dy. Commissioner of Sales Tax
EmailAppeal: Civil Appeals Nos. 561-564 of 1987
Petitioner: A.A. Sulaiman
Respondent: Dy. Commissioner of Sales Tax
Apeal: Civil Appeals Nos. 561-564 of 1987
Judges: A.M. AHMADI , CJI. , AND K.S. PARIPOORNAN & S.P. KURDUKAR , JJ.
Date of Judgment: Mar 20, 1997
Head Note:
SALES TAX
Kerala General Sales Tax Act , 1963
Section 5-A(1) – Purchase of dry-bones-convession into bone-meals and sale in market. If attracts purchase tax . Held that it doesnot attract purchase tax . Subbarcy of co ‘s case ( 9181 ) 47 STC 30 ( mad ) ) referred and followed . ( Para 2 )
Kerala General Sales Tax Act , 1963
Section 5-A(1) – Purchase of dry-bones-convession into bone-meals and sale in market. If attracts purchase tax . Held that it doesnot attract purchase tax . Subbarcy of co ‘s case ( 9181 ) 47 STC 30 ( mad ) ) referred and followed . ( Para 2 )
JUDGEMENT:
ORDER
1 . The question which arises for determination in these appeals by the assessee is whether the appellant who purchases dry bones and converts them into bone-meal for sale as such in the market can be said to be liable to pay purchase tax under Section 5-A(1) of the Kerala General Sales Tax Act , 1963 ( hereinafter called ” the Act ” ) . The relevant assessment years are 1975-76 to 1978-79 .
2 . This question is resolved in favour of the assessee and against the Revenue by the decision of the Madras High Court is State of T.N. v. Subbaraj & Co. ( 1981 ) 47 STC 30 ( Mad ) . The appeal lodged against this decision of the Madras High Court was dismissed in limine by this Court in SLPs (C) Nos. 10810-11 of 1981 and 3481-83 of 1982 on 30-7-1984 . Therefore , this decision of the Madras High Court is holding the field since it came to be decided on 23-9-1980 . Having regard to the fact that this Court rejected the special leave petitions filed questioning the cor-rectness of the view taken in this case , we also do not see any reason why we should take a different view .
3 . In the result , we allow these appeals , set aside the order of the High Court and restore the view taken by the Appellate Tribunal on this point . No order as to costs .
1 . The question which arises for determination in these appeals by the assessee is whether the appellant who purchases dry bones and converts them into bone-meal for sale as such in the market can be said to be liable to pay purchase tax under Section 5-A(1) of the Kerala General Sales Tax Act , 1963 ( hereinafter called ” the Act ” ) . The relevant assessment years are 1975-76 to 1978-79 .
2 . This question is resolved in favour of the assessee and against the Revenue by the decision of the Madras High Court is State of T.N. v. Subbaraj & Co. ( 1981 ) 47 STC 30 ( Mad ) . The appeal lodged against this decision of the Madras High Court was dismissed in limine by this Court in SLPs (C) Nos. 10810-11 of 1981 and 3481-83 of 1982 on 30-7-1984 . Therefore , this decision of the Madras High Court is holding the field since it came to be decided on 23-9-1980 . Having regard to the fact that this Court rejected the special leave petitions filed questioning the cor-rectness of the view taken in this case , we also do not see any reason why we should take a different view .
3 . In the result , we allow these appeals , set aside the order of the High Court and restore the view taken by the Appellate Tribunal on this point . No order as to costs .
