1987 (6) TMI 383 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the Revenue's petition regarding the taxation of old silver ornaments purchased by the assessee under the Kerala General Sales Tax Act. The Appellate Tribunal ruled that no manufacturing process occurred, as only the shape of the article changed through melting. Therefore, the purchase tax under section 5A of the Act was not applicable. The Court upheld the Tribunal's decision, stating that no interference was necessary. The Tax Revision Case was dismissed.