1990 (10) TMI 349 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the Revenue's revision petitions regarding the assessment years 1983-84 and 1984-85. The Sales Tax Appellate Tribunal allowed the assessee's claim for exemption on handling charges, stating that the sale was complete upon appropriation of goods to customers' orders. The handling charges were found to be deductible from the total turnover as per the Kerala General Sales Tax Rules. The Tribunal's decision was upheld, and the Revenue's petitions were dismissed.