1993 (8) TMI 281 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the Revenue's revisions against the Sales Tax Appellate Tribunal's order regarding tax levied on X-ray films. The Tribunal found reliance on a government notification under section 59A of the Kerala General Sales Tax Act unauthorized. A previous court decision deemed the provision empowering the government to decide tax rates under section 59A ultra vires. The revised assessments for 1984-85 and 1985-86, and the original assessment for 1986-87 related to X-ray film turnover were held invalid. Other aspects of the assessments were deemed valid. The High Court upheld the Tribunal's decision based on a previous court ruling.