1993 (5) TMI 171 - HC - VAT and Sales Tax

Summary

The Kerala High Court dismissed the Revenue's petition in a sales tax case for the assessment year 1980-81. The Court held that the clarification issued by the Government regarding the classification of lime as a chemical was unauthorized. The Appellate Tribunal was justified in setting aside the assessment order and directing the re-computation of tax at the appropriate rate. The Court found no error in the Tribunal's decision and dismissed the revision petition.