1987 (12) TMI 316 - HC - VAT and Sales Tax

Summary

The appellant, an assessee under the Kerala General Sales Tax Act, challenged the taxation rate imposed on the sales turnover of sulphur. The Board of Revenue determined that sulphur falls under entry No. 71 of the Act and should be taxed at 8%. The High Court upheld the Board's decision, stating that sulphur is considered a chemical and falls within the relevant entry. The appeal was dismissed. (Case: 1987 (12) TMI 316 - KERALA HIGH COURT)