2001 (3) TMI 1001 - HC - VAT and Sales Tax

Summary

The Kerala High Court upheld the taxation of timber at two stages in different years, rejecting the petitioner's argument based on a previous Supreme Court decision regarding double taxation in the same year. The Court dismissed the revision and upheld the Tribunal's judgment. (Case citation: 2001 (3) TMI 1001 - KERALA HIGH COURT)