DEPUTY COMMISSIONER OF SALES TAX LAW BOARD OF REVENUE TAXES ERNAKULAM Vs. R VISWAMBHARAN

JUDGEMENT

(1.) THE question raised in this revision is whether arrow-root is liable to be assessed as "vegetables" under entry 10 of the Third Schedule to the Kerala General Sales Tax Act, 1963, or under section 5a at a more onerous rate. THE Sales Tax Appellate Tribunal, differing from the concurrent conclusions of the Sales Tax Officer and the Deputy Commissioner, held that arrow-root is a vegetable and is liable to be assessed as such. THE State has preferred this revision against the decision of the Tribunal.

(2.) ENTRY 10 of the Third Schedule to the Kerala General Sales tax Act reads : " 10. Vegetables (other than green ginger), whether roots, green fruits or leaves, used for human consumption including yam, potatoes, lime, sabola and tomatoes, except their manufactured products. " By reason of the provisions of section 9 of the Act, goods specified in the Third Schedule shall not be liable to pay tax subject to such restrictions and conditions as may be prescribed. Hence the anxiety of the assessee to bring the disputed item within the specified entry.