1990 (9) TMI 325 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the tax revision cases filed by the Revenue against an assessee dealing in arecanut. The Sales Tax Appellate Tribunal's decision to exclude kadai commission and mahima from taxable turnover after goods were purchased and dispatched to non-resident principals was upheld based on precedent. The Court found no reason to interfere with the Tribunal's decision.