Kerala High Court
Deputy Commissioner Of Sales Tax (Law), ... vs K. Nachimuthu on 9 March, 1989
Equivalent citations: 1991(34)ECC194, [1994]95STC538(KER)
Author: K.S. Paripoornan
Bench: K.S. Paripoornan
JUDGMENT K.S. Paripoornan, J.
1. The Revenue is the petitioner herein. The respondent is an assessee under the Kerala General Sales Tax Act, 1963. The matter relates to the assessment year 1981-82. The respondent is doing business in "kattimore". The sole question that arose for consideration before the Kerala Sales Tax Appellate Tribunal (in short, "the Tribunal") was, whether the turnover of "kattimore" could be brought to tax under entry 3 of the First Schedule to the Kerala General Sales Tax Act, 1963 (in short, "the Act") and whether "kattimore" will be a milk product. The Tribunal by its order dated September 9, 1987. held (hat "kattimore" dealt with by the respondent-assessee is not an item of milk product coming within entry No. 3 of the First Schedule to the Act. The Revenue has come up in revision.
2. We heard counsel for the Revenue. In T.R.C. No. 148 of 1987 a Bench of this Court by judgment dated November 11, 1987 Deputy Commissioner of Sales Tax v. V. Selvaraj [1991] 80 STC 474 has taken the view that "kattimore" is certainly a product of milk. By holding that it is a product of milk under entry No. 3 of the First Schedule to the Act. the court allowed the revision filed by the Revenue. In the light of the earlier decision in T.R.C. No. 148 of 1987 we are of the view that the decision of the Appellate Tribunal, dated September 9, 1987, is plainly erroneous in law in so far as it holds that "kattimore" is not an item of milk product coming under entry No. 3 of the First Schedule to the Act.
3. We set aside the judgment of the Tribunal dated September 9, 1987, and hold that "kattimore" is taxable under entry No. 3 of the First Schedule to the Act. The revision is allowed.