1996 (2) TMI 495 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed three revision petitions related to the levy of tax on cardamom, stating that the first seller is liable for the tax under Section 5 of the Kerala General Sales Tax Act, 1963. The petitioners failed to establish the tax liability of the planter as required by the Act, and the Tribunal was justified in dismissing the petitions.