1991 (3) TMI 377 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the tax revision cases due to insufficient grounds for entertaining them. The Tribunal rejected the objection of limitation for assessment and upheld the rejection of the books of accounts based on proper grounds. The Tribunal's estimate of turnover was considered final unless demonstrable perversity or error was established. The Court declined to interfere in revision and dismissed the petitions.