1987 (7) TMI 541 - HC - VAT and Sales Tax

Summary

The Kerala High Court dismissed the Revenue's petition regarding the taxation of "teeth setting" charges, agreeing with the Appellate Tribunal that it does not constitute a sale of goods and is not subject to sales tax. The Court held that teeth setting is a contract for skilled labor, not the sale of marketable goods. The decision of the Appellate Tribunal was upheld, and the tax revision case was dismissed.