1960 (1) TMI 16 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the petition challenging the inclusion of works contracts in the definition of sale for sales tax purposes. The court cited a Supreme Court decision in The State of Madras v. Gannon Dunkerley & Co. stating that works contracts cannot be taxed as sales. The tribunal's decision was upheld, and the petition was dismissed without costs.