1961 (6) TMI 10 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed a petition under section 15-B of the General Sales Tax Act, 1125. The Appellate Tribunal did not decide erroneously on a question of law. The petitioner's contention about being a commission agent was not considered as the Tribunal proceeded based on a concession. The Tribunal adjusted the assessment based on a certificate from the Indian Chamber of Commerce. The petition was dismissed, and no costs were awarded.