2000 (7) TMI 934 - HC - VAT and Sales Tax

Summary

The Kerala High Court ruled in a tax revision case against the Tribunal's order, setting aside the enhancement of taxable turnover and confirming the assessment order for the years 1984-85 and 1985-86. The Tribunal exceeded its jurisdiction based on the decision in State of Kerala v. Vijaya Stores [1978] 42 STC 418 (SC); 1978 KLT 802. The petition was disposed of accordingly.