1993 (6) TMI 231 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the Revenue's petition challenging the Sales Tax Appellate Tribunal's order regarding exemption claimed by a hill produce dealer for the assessment year 1982-83 based on a cancelled registration of the issuing dealer. The Tribunal held that the cancellation of registration cannot have a retrospective effect, citing a previous Bench decision. The High Court upheld the Tribunal's decision, stating it was valid and justified in law. The revision was dismissed.