IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.M.JOSEPH MONDAY, THE 21ST AUGUST 2006 / 30TH SRAVANA 1928 ST.Rev..No. 96 of 2003() ------------------------ TA.283/1999 of AGRL.I.T. ADDL.BENCH,PALAKKAD .................... REVISION PETITIONER/RESPONDENT/REVENUE: -------------------------------------------------------------------- STATE OF KERALA, REP. BY DEPUTY COMMISSIONER (LAW), COMMERCIAL TAXES, ERNAKULAM. BY GOVERNMENT PLEADER SRI. V.V. ASOKAN. RESPONDENT/APPELLANT/APPELLANT/ASSESSEE: ------------------------------------------------------------------------ M/S. KAIPALLIL RUBBERS (P) LTD., THANGALLOOR. BY ADV. SRI.ARIKKAT VIJAYAN MENON SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SRI.G.APPAN THIS SALES TAX REVISION HAVING BEEN FINALLY HEARD ON 21/08/2006,THE COURT ON THE SAME DAY PASSED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.M.JOSEPH, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - S.T.REV. CASE No. 96 OF 2003 - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - Dated this the 2nd day of August, 2006. JUDGMENT Ramachandran Nair, J. Sales Tax Revision Case filed by the State is against Tribunal's order in appeal filed by the respondent for the year 1996-97. We have heard Special Government Pleader and the counsel appearing for the respondent. 2. The issue pertains to the exemption claimed by the respondent on purchase of field rubber latex for conversion into centrifuged latex. It is conceded that product is locally sold against Form No.25 and respondent was granted exemption. However the case of the State is that for the purchase turn over, respondent is entitled to exemption under Notification SRO 38/98 only with effect from 1.4.1998. 3. However, learned counsel for the respondent submitted that after the Full Bench decision of this court reported in Kurian Abraham (P) Ltd. v. Assistant Commissioner (Assmt) II ( 2004(1) K.L.T. 498 (FB)) the respondent is entitled to exemption on purchase S.T.REV. CASE 96/2003. 2 turn over of field latex as this court held that there is no manufacture involved in centrifuging of latex. Moreover, respondent's further case is that under SRO 1729/93 respondent is entitled to exemption on purchase turn over of field latex, which is also an item taxable at the point of last purchase in the State because industrial units, which were granted exemption on their sale of products were also granted exemption on purchase of goods taxable at the last purchase point. Even though the Special Government Pleader submitted that the State has filed appeal against the Full Bench decision of this Court, we feel that the petitioner is entitled to exemption by way of notification SRO 1729/93. In such circumstances, we find no ground to interfere with the order of the Tribunal. Sales Tax Revision Case is therefore dismissed. (C.N.RAMACHANDRAN NAIR, JUDGE) (K.M. JOSEPH, JUDGE) sb C.N.RAMACHANDRAN NAIR & K.M.JOSEPH, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - S.T.REV. CASE No.96 OF 2003 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - JUDGMENT 21.8.2006.