1996 (10) TMI 461 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the tax revision case of a petitioner-assessee related to the imposition of penalty by the Intelligence Officer for illegal transactions involving raw rubber from Chingavanam. The appellate authorities confirmed the penalty based on findings of no branch at Chingavanam and discrepancies in delivery notes. The Kerala Sales Tax Appellate Tribunal also upheld the penalty. The petitioner's revision case was dismissed under section 41 of the Kerala General Sales Tax Act, 1963.