1989 (9) TMI 362 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the revisions filed against the Sales Tax Appellate Tribunal's order, which upheld the assessment of tax on a dealer in ayurvedic herbs and oils for not filing form No. 25 declarations. The Court ruled that the filing of form No. 25 declaration is mandatory to avail of the exemption claimed, based on previous decisions. The revisions were dismissed, and no costs were awarded.