IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR THURSDAY, THE 22ND MAY 2008 / 1ST JYAISHTA 1930 WP(C).No. 27701 of 2004(W) -------------------------- PETITIONER: ------------ NISHA M.B. AGED 38 EYARS, W/O.HARSHAN, PROPRIETRIX, GAYATHRI HERBALS, IRINJALAKUDA. BY ADV. SRI.RENJITH THAMPAN RESPONDENTS: ------------- 1. THE SALE TAX OFFICER, IRINJALAKUDA,. 2. THE SALES TAX APPELLANT ASSISTANT COMMISSIONER, IRINJALAKUDA. 3. THE SALES TAX APPELLATE TRIBUNAL, PALAKKAD BENCH, PALAKKAD. BY G.P. SRI.TEKCHAND THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 22/05/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: APPENDIX PETITIONER'S EXHIBITS: P1: TRUE COPY OF PROCEEDINGS OF THE DISTRICT INDUSTRIES CENTRE, THRISSUR DT.1.9.1997. P2: TRUE COPY OF ORDER OF R1 DT.24.8.02. P3: TRUE COPY OF APPELLATE ORDER OF R2 DT.20.11.2003. P4: TRUE COPY OF PROCEEDINGS OF R1 DT.25.2.04. P5: TRUE COPY OF APPEAL FILED BY PETITIONER BEFORE R3 DT.24.3.04. RESPONDENT'S EXHIBITS: ANNEXURE R1(A): TRUE COPY OF SALE BILL DT.1.9.2000. ANN.R1(B): .DO. DT.16.1.2001. ANN.R1(C): .DO. .DO. ANN.R1(D): PROCEEDINGS OF THE GENERAL MANAGER DIC THRISSUR EXEMPTION CERTIFICATE. TRUE COPY PA TO JUDGE C.N.RAMACHANDRAN NAIR, J. .................................................................... W.P.(C) No.27701 of 2004 .................................................................... Dated this the 22nd day of May, 2008. JUDGMENT The petitioner is claiming sales tax exemption based on Ext.P1 order. Even though two products are granted sales tax exemption namely, bathing powder and herbal shampoo, the separate quantity and value of the items for which exemption is granted are not stated in Ext.P1. It is not known as to how exemption can be granted based on Ext.P1 certificate. In any case the Assessing Officer has granted exemption on the products covered by Ext.P1 and what is taxed is sale of soap which is not covered by certificate of exemption. The petitioner has filed appeal against assessment which is to be pursued before statutory authorities. The W.P. is accordingly closed leaving the petitioner to pursue remedies before statutory authorities. C.N.RAMACHANDRAN NAIR Judge pms