IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE P.S.GOPINATHAN TUESDAY, THE 8TH JUNE 2010 / 18TH JYAISTHA 1932 ST.Rev..No. 9 of 2010() ----------------------- TA.111/2007 of S.T.A.T.ADDL.BENCH,TVM. .................... REVISION PETITIONER/APPELLANT:- ---------------------------------------------------- MURUGESH NARENDRAN, NARENDRAN RUBBERS, KADAPPAKKADA, KOLLAM. BY ADV. SRI.HARISANKAR V. MENON RESPONDENT/RESPONDENT:- ----------------------------------------- STATE OF KERALA. BY GOVT.PLEADER SHRI.MOHAMMED RAFEEQ. THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 08/06/2010, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.Ramachandran Nair & P.S.Gopinathan, JJ. ============================================ S.T.(R.V.)No.9 of 2010 ============================================ Dated this the 8th day of June, 2010. ORDER Ramachandran Nair, J. Heard the counsel for the petitioner and the Government Pleader for the respondent. The question raised is against the partial disallowance of exemption claimed on purchase of rubber sustained by the Tribunal. Rubber is an item taxable at the last purchase point in the State. Petitioner is a manufacturing industry engaged in manufacture of doormats for sale - local, inter-state and export. The notification, S.R.O.1729/93, based on which purchase tax exemption is claimed, provides for exemption only for items used in the manufacture of goods sold locally and inter-state. Obviously, exemption does not cover raw materials purchased for use in STRV9/10 -:2:- the manufacture of goods for export. Consequently, we uphold the order of the Tribunal and dismiss this revision case. C.N.Ramachandran Nair, Judge. P.S.Gopinathan, Judge. sl.