Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) vs Janatha Sales and Agencies

K.S. Paripoornan, J.—The Revenue is the petitioner. The respondent is an assessee under the Kerala General Sales Tax Act (in short, "the Act"). The matter relates to the assessment year 1974-75. The short question is whether PVC cloth (rexine) is cotton fabrics exempted from tax under entry 7, Schedule III of the Act. The Appellate Tribunal followed the decision of this Court, reported in Ateesee (Agro-Industrial Trading Corporation) Vs. State of Kerala, and Varma Industrials Limited Vs. The Commercial Tax Officer, Bangalore District, III Circle, Bangalore, and held that PVC cloth (rexine) is cotton fabrics within the meaning of entry 7, Schedule III of the Act. The Revenue has come up in revision.

We heard counsel for the Revenue, Mr. Divakaran Pillai. It was argued that the earlier decision of this Court reported in Ateesee (Agro-Industrial Trading Corporation) Vs. State of Kerala, and Varma Industrials Limited Vs. The Commercial Tax Officer, Bangalore District, III Circle, Bangalore, require reconsideration. It is agreed that the aforesaid decisions are applicable to the instance case. We are of the view, that in view of the earlier decision of this Court in Ateesee (Agro-Industrial Trading Corporation) Vs. State of Kerala, and Varma Industrials Limited Vs. The Commercial Tax Officer, Bangalore District, III Circle, Bangalore, the Appellate Tribunal was justified in law in holding that PVC cloth (rexine) is cotton fabrics, exempted from tax under entry 7, Schedule III of the ,Act.

We are of the view that no reconsideration of the earlier decision of this Court is called for. This tax revision case is without merit. It is dismissed.