1994 (7) TMI 334 - HC - VAT and Sales Tax

Summary

The Kerala High Court allowed the tax revision cases related to assessments under the Kerala General Sales Tax Act for the years 1979-82. The Court set aside the Appellate Tribunal's order and directed a fresh disposal of the appeals on merits after condoning the delay in filing them. The petitioner, an illiterate agriculturist, claimed that a brick manufacturing unit was run by his son, who paid the taxes. The Court emphasized the need for justice in the case.