1993 (3) TMI 316

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..... rewood and had contracted for the purchase and sale of firewood. The High Court, on the basis of the material before it, gave the benefit of rule 9(f) of the Rules to the assessee no ground to interfere with the reasoning and the conclusions reached by the High Court as relying on Kutty & Co. v. State of Kerala [1978 (3) TMI 192 - KERALA HIGH COURT] - Civil Appeal No. 2680-2685 of 1979, 1166-1168 .....

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..... assessees and against the State. These appeals are by the State of Kerala against the judgment of the High Court. Civil Appeals Nos. 2680 to 2682 of 1979: The assessee in these appeals was a dealer in firewood. He had contracted with the Gwalior Rayons Ltd., for the purchase and sale of firewood. These appeals are in respect of the assessments to sales tax for the assessment years 1968-69, .....

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..... 84 and 2685 of 1979: The assessee in these appeals was also a dealer of firewood and had contracted for the purchase and sale of firewood. The High Court, on the basis of the material before it, gave the benefit of rule 9(f) of the Rules to the assessee. We see no ground to interfere with the reasoning and the conclusions reached by the High Court. The appeals are dismissed. No costs. Civi .....

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