1990 (6) TMI 217 - HC - VAT and Sales Tax

Summary

The Kerala High Court dismissed the revision petition of an assessee under the Kerala General Sales Tax Act, 1963 for the assessment year 1982-83. The Appellate Tribunal was justified in denying exemption on a turnover of Rs. 94,846.72 as it related to the previous assessment year 1981-82. The burden of proof was on the assessee to establish the exemption claim, which was not done. The petition was dismissed.