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Judgment
S. Sankarasubban, J.—Admittedly, reclaimed rubber was treated as rubber up to October 31, 1986. From November 1, 1986 by way of clarification u/s 59A of the Kerala General Sales Tax Act, 1963, it was treated as rubber product. The assessment year in question is 1986-87. The contention of the assessee was that for the entire year 1986-87 it shall be treated as rubber. The Tribunal in paragraph 3 of annexure IV order held that "the argument of the appellant does not hold merit as reclaimed rubber has been classified as rubber product from November 1, 1986". Thereafter, a petition u/s 43 of the Act was filed by the assessee, which was disposed of by annexure V order. In paragraph 6 of the above order, the Tribunal, has stated that it is not on the basis of the clarification u/s 59A that the Tribunal came to the conclusion that it is rubber product from November 1, 1986. But it is not stated on what basis the Tribunal came to the conclusion that it was rubber product from November 1, 1986. Further, We cannot understand the rationale behind treating the product as rubber up to October 31, 1986 and from November 1, 1986 as rubber product. We could have appreciated if the Legislature had intervened in this matter, but no amendment is brought to our notice.
In the above view of the matter, we set aside the order passed by the authorities treating the reclaimed rubber as rubber product from November 1, 1986 in the above assessment year. The assessing officer will accordingly modify the assessment.
T.R.C. is allowed.
Order on C.M.P. No. 5900 of 2000 in T.R.C. No. 406 of 2000 dismissed.