1987 (6) TMI 386 - HC - VAT and Sales Tax

Summary

The High Court of Kerala ruled that firewood and charcoal used by a hotelier for preparing meals are not taxable under section 5A of the Kerala General Sales Tax Act as they are not ingredients of finished goods. The Court upheld the decision of the Appellate Tribunal, stating that the items were used as an aid in the manufacture of goods and not as raw materials for sale. The Revenue's revision petition was dismissed. (Citation: 1987 (6) TMI 386 - KERALA HIGH COURT)