1998 (12) TMI 602 - HC - VAT and Sales Tax

Summary

The High Court of Kerala ruled that agarbathis fall under entry 80B in the First Schedule to the Kerala General Sales Tax Act, 1963. The retrospective amendment was upheld, and agarbathis are liable to tax at a rate of 10 per cent. The Tribunal's decision that agarbathis are an unclassified item was deemed erroneous. The Tax Revision Case was allowed.