1996 (4) TMI 478 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the revision case as the Tribunal considered an issue regarding the liability of purchase tax on tapioca chips, which did not arise during the assessment year in question (1981-82). The Tribunal's decision was based on the assumption that tapioca chips should be treated the same as tapioca itself, but the original fabric of the case did not support this consideration.