1979 (2) TMI 189 - HC - VAT and Sales Tax

Summary

The High Court of Kerala allowed the tax revision appeal by the State against the decision of the Sales Tax Appellate Tribunal, stating that the Tribunal erred in ruling out the relevance of whether the purchases claimed from Mahe were possible. The case was remitted back to the Tribunal for reconsideration. (Case citation: 1979 (2) TMI 189 - KERALA HIGH COURT)