2000 (11) TMI 1194 - HC - VAT and Sales Tax

Summary

The High Court of Kerala allowed the tax revision case filed by an assessee under the Kerala General Sales Tax Act regarding the assessment years 1990-91 to 1993-94 for a business turnover in Yamuna Tourist Home, Adoor. The court set aside the assessment orders as the sales of soda and cola were considered second sales and not taxable at the assessee's hands under entry 87 of the Act. The order of the assessing authority, confirmed by the appellate authority and modified by the Tribunal, was deemed incorrect. The tax revision case was allowed, and the petition was allowed while dismissing an additional order.