1998 (8) TMI 567 - HC - VAT and Sales Tax

Summary

The High Court of Kerala allowed the petition of the assessee regarding inter-State sales not liable to tax due to missing form "C". The case was remitted to the Appellate Tribunal to determine if form "C" was issued, misplaced, and produced before the first appellate authority. If sufficient cause is found, the taxability of inter-State sales will be reconsidered.