1998 (10) TMI 516 - HC - VAT and Sales Tax

Summary

The High Court of Kerala allowed the revision filed by the assessee, setting aside observations made by the Sales Tax Appellate Tribunal in the absence of any appeal or cross-objection by the State. The Tribunal was not right in making observations to the detriment of the assessee without State appeal or cross-objection. The assessee could not be held liable under the Kerala General Sales Tax Act, 1963, based on the judgment.