1987 (8) TMI 410 - HC - VAT and Sales Tax

Summary

The Kerala High Court dismissed the petition filed by the Revenue in a tax revision case related to the assessment year 1974-75. The court held that PVC cloth (rexine) is considered cotton fabrics exempted from tax under entry 7, Schedule III of the Kerala General Sales Tax Act. The court found no need to reconsider its earlier decisions on the matter. The petition was dismissed.