2002 (10) TMI 744 - HC - VAT and Sales Tax

Summary

The High Court of Kerala allowed the revision petition related to the disallowance of concessional rate based on a form 18 declaration under the Kerala General Sales Tax Act. The court held that the petitioner is entitled to the relief as the only condition was to obtain a declaration from the purchaser, which was fulfilled in this case. The Tribunal's judgment was modified, directing the assessing authority to make the assessment accordingly.