Deepa Panels vs State Of Kerala

The Supreme Court upheld the decision of the Kerala High Court, affirming that the appellant, a manufacturer of chemically treated rubberwood products, is not entitled to exemption from purchase tax under Section 5A of the Karnataka General Sales Tax Act. The Court noted that the products manufactured do not fall under the exemption notification SRO No. 1729 of 1993, and referenced the precedent set in State of Kerala Vs. Vattukalam Chemicals Industries (2001) 6 SCC 764. The appeal was dismissed, confirming the High Court's ruling against the appellant's claims for tax exemption.