1993 (3) TMI 316 - SC - VAT and Sales Tax

Whether the respondents-assessees were entitled to the benefit of rule 9(f) of the Kerala General Sales Tax Rules, 1963? Held that - Appeal dismissed. The assessee in these appeals was a dealer of firewood and had contracted for the purchase and sale of firewood. The High Court, on the basis of the material before it, gave the benefit of rule 9(f) of the Rules to the assessee no ground to interfere with the reasoning and the conclusions reached by the High Court as relying on Kutty & Co. v. State of Kerala 1978 (3) TMI 192 - KERALA HIGH COURT

Summary

The Supreme Court upheld the benefit of rule 9(f) of the Kerala General Sales Tax Rules, 1963 for dealers in firewood and bamboos. The High Court's judgments in favor of the assessees were affirmed, and the State's appeals were dismissed. No costs were awarded. (Case citation: 1993 (3) TMI 316 - Supreme Court)