1999 (11) TMI 852 - HC - VAT and Sales Tax

Summary

The Kerala High Court judgment involved a dispute over goods worth Rs. 5,25,000 sent back to an outside State principal. The petitioner claimed the goods were returned due to rejection by the ultimate purchaser. The Court directed the assessing officer to allow the petitioner to provide additional evidence to support their claim of goods being returned, as no F form was issued for the alleged inter-State sale.