1993 (6) TMI 224 - HC - VAT and Sales Tax

Summary

The Kerala High Court dismissed the Revenue's petitions challenging the Sales Tax Appellate Tribunal's decision to grant exemption to the assessee based on form 25 declarations issued by purchasing dealers whose registration certificates were later cancelled with retrospective effect. The Court found no error in the Tribunal's reasoning and concluded that the assessee was entitled to exemption. The tax revision cases were dismissed. (Case citation: 1993 (6) TMI 224 - KERALA HIGH COURT)