1967 (7) TMI 103 - HC - VAT and Sales Tax

Summary

The Kerala High Court allowed the petition, stating that the petitioner, a dealer in tea, is not considered a dealer in old shade trees based on the irregularity of such sales. The decision was influenced by the Supreme Court case State of Gujarat v. Raipur Manufacturing Co. Ltd. (1967) 19 S.T.C. 1. No costs were awarded due to the point not being raised before the Tribunal.