DEPUTY COMMISSIONER OF SALES TAX LAW BOARD OF REVENUE TAXES ERNAKULAM Vs. A V M FILMS AGENCIES
HIGH COURT OF KERALA
DEPUTY COMMISSIONER OF SALES TAX LAW BOARD OF REVENUE TAXES ERNAKULAM
A V M FILMS AGENCIES
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K. S. PARIPOORNAN, J. -
(1.)THE Revenue is the petitioner in this batch of three revisions. THE Revenue assails the common order passed by the Sales Tax Appellate Tribunal, Additional Bench, Ernakulam, dated September 28, 1992. THE respondent is an assessee under the Kerala General Sales Tax Act, 1963. THE assessments for the years 1984-85 and 1985-86 were reopened under section 19 of the Act. THE revised orders for the said years were passed based on a clarification issued by the Government under section 59a of the Kerala General Sales Tax Act. THE assessment for the year 1986-87 was completed based on the said clarification issued by the Government under section 59a of the Act. THE matter relates to the tax leviable on the turnover of X-ray films. THE Appellate Tribunal held that the reliance placed on the notification issued by the Government under section 59a of the Act is unauthorised. THE judgment of the High Court referred to by the Appellate Tribunal is reported in Travancore Chemical & Manufacturing Company Ltd. v. State of Kerala  81 STC 313. A Bench of this Court held that the provision empowering the Government to decide the question as to rate of tax under section 59a of the Act is ultra vires. Based on the said decision, the revised assessments for the two years (1984-85 and 1985-86) and the original assessment for the year 1986-87, in so far as the assessments relate to the sales turnover of X-ray films, where the purchases have suffered tax at 10 per cent on single point were held invalid. In other respects, the assessments were held to be good and valid in law. THE Revenue has come in revisions against the common order passed by the Sales Tax Appellate Tribunal, Additional Bench, Ernakulam, dated September 28, 1992.
(2.)WE heard counsel. It was conceded that a Bench of this Court has held in Travancore Chemical & Manufacturing Company Ltd. 's case  81 STC 313, that the State Government was not authorised to decide the question as to the rate of tax leviable in exercise of the powers under section 59a of the Act.
In the light of the above Bench decision of this Court, the decision of the Appellate Tribunal on that aspect does not suffer from any error of law. There is no merit in the revisions. The revisions are dismissed. Petitions dismissed. .
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