1997 (2) TMI 505 - HC - VAT and Sales Tax

Summary

The High Court of Kerala allowed the tax revision case filed by the assessee regarding the classification of unglazed ceramic tiles sold under the brand name "kent tiles" for the assessment year 1984-85. The Court found that a specific finding on whether the tiles are glazed or unglazed is necessary for proper classification under entry No. 105 of the First Schedule to the Kerala General Sales Tax Act. The case was sent back to the Tribunal for fresh consideration.