1990 (1) TMI 301 - HC - VAT and Sales Tax

Summary

The Revenue filed a tax revision case against an assessee under the Kerala General Sales Tax Act for the assessment year 1985-86. The Sales Tax Appellate Tribunal ruled in favor of the assessee, stating that tax under section 5A of the Act is not leviable on pencil slats. The High Court upheld the Tribunal's decision, dismissing the tax revision case.