1987 (7) TMI 555 - HC - VAT and Sales Tax

Summary

The High Court of Kerala allowed the petition by the Revenue, setting aside the decision of the Appellate Tribunal regarding the inclusion of the sale value of an old oil engine in the taxable turnover of the assessee under the Kerala General Sales Tax Act for the assessment year 1974-75. The Court found the Tribunal's decision erroneous in law for not considering the amended definitions of "business" and "dealer" and ordered a remit of the matter for fresh consideration. The Tribunal was directed to review the case in light of the amended definitions and previous court decisions. The Tax Revision Case was allowed with no costs.