- (1.) The State of Kerala's government Order dated 25/10/1979 gives the benefit of the waiver therein stated to steel manufacturers in Kerala. The manufacture of steel in question was not in Kerala but in Tamil Nadu. It is submitted on behalf of the appellant that there was a similar notification in tamil Nadu and that, on a writ petition filed in the High court at Madras, it was held that the benefit of the Tamil Nadu notification would be available if the end products were made from raw materials which had already suffered tax in Tamil Nadu irrespective of whether the manufacture was inside that state or not. A special leave petition against the judgment of the High court at Madras was dismissed. The tribunal, in the present case, relying upon the judgment of the High court at Madras read the Kerala notification in the same manner and granted the appellant relief. The Sales Tax authorities appealed to the High court and the High court set aside the tribunal's order. In our view, the High court was right in doing so. There has been no writ petition impugning the terms of the Kerala order. That order must be read as it stands. It does not apply to steel that is manufactured outside Kerala though it be from raw materials purchased in Kerala.
(2.) The appeal is dismissed. No order as to costs.;