1993 (11) TMI 206 - HC - VAT and Sales Tax

Summary

The High Court of Kerala upheld the decision of the Sales Tax Appellate Tribunal in a case involving an assessee under the Kerala General Sales Tax Act for the assessment year 1987-88. The Tribunal found the estimate of 1½ times the suppressed turnover and exempting 80% of the same to be minimal and no error in law was committed. The tax revision case was dismissed.