1998 (9) TMI 616 - HC - VAT and Sales Tax

Summary

The High Court of Kerala ruled that tea chest battens do not fall under entry 96 of the Kerala General Sales Tax Act, 1963. The Board of Revenue clarified that selling only battens does not qualify as 'tea chests', and the correct tax rate is 4%. The court accepted this clarification, and the revisions were allowed, taxing the tea chest battens at 4% as general goods.