1980 (9) TMI 256 - HC - VAT and Sales Tax

Summary

The Kerala High Court dismissed the revision petition by the State challenging the Sales Tax Appellate Tribunal's decision that turpentine is not covered under entry 27 of the Kerala General Sales Tax Act. The court held that turpentine does not fit within the categories of paints, colours, lacquers, and varnishes as specified in the entry. The court also emphasized that a government notification cannot modify the enacted provisions of the statute. The court concluded that turpentine is taxable at the general rate and dismissed the revision petition.