2001 (8) TMI 1339 - HC - VAT and Sales Tax

Summary

The High Court of Kerala ruled in favor of the assessee, stating that they are entitled to the benefit of S.R.O. No. 1003 of 1991 as it was not superseded by S.R.O. No. 372 of 1992. The impugned orders were set aside, and the assessing authority was directed to provide the benefit of S.R.O. No. 1003/91 to the petitioner. Tax revision cases were allowed.