2002 (4) TMI 903 - HC - VAT and Sales Tax

Summary

The petitioner, a contractor supplying electrical items to public sector undertakings, requested declarations for concessional sales tax rate but was denied by the buyers. The court ruled that without a provision in the contract, the petitioner cannot compel buyers to issue declarations for concessional tax rate. The petition was dismissed. (Case: 2002 (4) TMI 903 - KERALA HIGH COURT)