1990 (8) TMI 389 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the Revenue's revisions challenging the Sales Tax Appellate Tribunal's decision regarding the taxation of bamboo turnover under section 5A of the Kerala General Sales Tax Act. The Tribunal held that bamboo blinds are not taxable as there is no manufacturing process involved. The Court upheld the Tribunal's decision based on previous rulings and dismissed the tax revision cases.