- (1.) THIS is an appeal from the judgment of the Division Bench of the Kerala High Court holding that the tax payable by the respondents under the Central Sales Tax Act, 1956 could not exceed one per cent in view of the Notification S. R. O. No. 117 of 1966 issued by the State Government in exercise of the powers conferred on it by sub-section (5) of section 8 of the Central Sales Tax Act, 1956. Section 8 of the Central Sales Tax Act and the notification are absolutely clear and fully support the view taken by the High Court.
(2.) HOWEVER , an issue regarding the interpretation of section 8 (2a) of the Central Sales Tax Act also seems to have been agitated before the High Court in this matter and the State's grievance is principally against the interpretation of that provision. The interpretation of that provision falls for consideration in other appeals which are listed before us today but, so far as the respondents in this appeal are concerned, it is unnecessary to go into this question. We, therefore, find no merit in this appeal which is dismissed with costs.
(3.) AS stated, the interpretation of section 8 (2a) will be considered by us in other batches of appeals [see below] pending before us.;