1994 (9) TMI 333 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the tax revision case as the petitioner failed to rectify defective form 25 declarations or provide other evidence to support sales claims to assessable dealers within the State. Despite opportunities, no attempt was made to address the defects, leading to rejection of the declarations and assessment of the petitioner's turnover. The case was dismissed as the new claims about a commission agency were not raised before lower authorities.