1966 (11) TMI 82 - HC - VAT and Sales Tax

Summary

The High Court of Kerala quashed the assessment of a tax levy on works contract at a rate higher than 3 pies in the rupee as per the Travancore-Cochin General Sales Tax Act. The court directed the department to make a fresh assessment in accordance with the law. Other contentions of the petitioner were not considered. The tax revision case was allowed with no costs.