Deputy Commissioner Of Sales Tax (Law) Board Of Revenue (Ta VS. Mis. Padinjarkara Agencies

Summary

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The respondent-assessee had made certain purchases before 30th June, 1974 and sold them subsequently in the course of inter-state trade or commerce. The rate of purchase tax under Item 71 of the First Schedule to the Kerala General Sales Tax was increased from 3% to 5% with effect from 1st July, 1974. The High Court held that the purchases made by the respondent prior to 30th June, 1974 were taxable at the rate of 3%.

Dismissing the appeal to this Court.

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HELD: The assessee could not be made liable to tax on the purchases made by it prior to 30th June, 1974, unless the purchases acquired the quality of being last purchases in the State. In the instant case there can be no doubt that the assessee became liable to pay tax on the purchases made by it prior to 30th June, 1974, as soon as it became determined though subsequent to 30th June, 1974, that these purchases were last purchases inside the State and were conse- quently exigible to tax. Since the purchases took place before 30th June, 1974, the assessee would be liable to be taxed at the rate of 3% which was prevailing at the time when the purchases were made. [1075E; G-H; 1076B]

State of Madras v. Shri T. Narayanaswami Naidu and Anr, (1967) 3 S.C.R. 622, referred to.

Seaso Rubbers v. State of Kerala, 48 S.T,C. 256 approved.

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Extract

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Deputy Commissioner Of Sales Tax (Law) Board Of Revenue (Ta VS. Mis. Padinjarkara Agencies

PETITIONER: DEPUTY COMMISSIONER OF SALES TAX (LAW) BOARD OF REVENUE (TAX Vs.

RESPONDENT: MIS. PADINJARKARA AGENCIES

DATE OF JUDGMENT21/01/1985

BENCH: BHAGWATI, P.N.

BENCH: BHAGWATI, P.N.

MI...

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