1989 (1) TMI 343

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..... these revisions. The respondent is an assessee under the Kerala General Sales Tax Act, 1963 (in short, "the Act"). It is doing business in gold and silver. The matter in these three revisions is concerning the assessment years 1972-73, 1974-75 and 1976-77. The sole question that falls for consideration is whether the purchase turnover of silver wares by the respondent-assessee is liable to purchas .....

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..... ew, that as at present advised, no material was brought to our notice to take a view different from the one taken by an earlier Bench of this Court in T.R.C. No. 136 of 1984 (Mohan Jewellery's case [1988] 71 STC 256). Following the said decision, we are further of the view that the decision of the Appellate Tribunal is justified in law. No interference is called for in these revisions. The tax r .....

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