The Deputy Commissioner of Sales Tax Law vs K. Nachimuthu

Paripoornan, J.—The Revenue is the petitioner herein. The respondent is an assessee under the Kerala General Sales Tax Act. The matter relates to the assessment year 1981-82. The respondent is doing business in ''Kattimore''. The sole question that arose for consideration before the Keiala Sales Tax Appellate Tribunal (in short, the Tribunal) was, whether the turnover of ''Kattimore'' could be brought to tax under Entry 3 of the First Schedule of the Kerala General Sales Tax Act, 1963 (in short, the Act) and whether ''Kattimore'' will be a milk product. The Tribunal by its order dated 9-9-1987, held that ''Kattimore'' dead with by the respondent assessee is not an item of milk product coming within Entry No 3 of the First Schedule of the Act. The Revenue has come up in revision. We beard counsel for the Revenue. In T. R. C. No. 148 of 1987 a Bench of this Court by judgment dated 11-11-1987 has taken the view that ''Kattimore'' is certainly a product of milk. By holding that it is a product of milk under Entry No. 3 of the First Schedule of the Act, the Court allowed the revision filed by the Revenue. In the light of the earlier decision in C T. R. C. No. 158 of 1987, we are of the view that the decision of the Appellate Tribunal, dated 9-9-1987 is plainly erroneous in law in so far as it holds that ''Kattimore is not an item of milk product coming under Entry No. 3 of the First Schedule of the Act.

We set aside the judgment of the Tribunal dated 9-8-1987, and hold that ''Kattimore'' is taxable under Entry No. 3 of the First Schedule to the Act. The Revision is allowed.