1993 (10) TMI 338 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the Revenue's petitions against the Sales Tax Appellate Tribunal's order for the assessment year 1979-80. The Tribunal ruled that rubber cess paid by the assessee is not part of purchase turnover and that there was no evidence to support the use of synthetic rubber, confirming a 10% tax rate. The Court found no errors in the Tribunal's decision and dismissed the petitions.