1993 (9) TMI 330 - HC - VAT and Sales Tax

Summary

The Kerala High Court dismissed the Revenue's petitions regarding the inclusion of rubber cess in the purchase turnover of a private limited company under the Kerala General Sales Tax Act, 1963. The court upheld the Appellate Tribunal's decision to exclude the cess from the turnover. The Tribunal also allowed a deduction of Rs. 2,206 as a sales return for the year 1983-84, which was deemed justified. The court found no error in the Tribunal's reasoning and concluded that the common order did not merit interference.