2000 (11) TMI 1194

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..... rala General Sales Tax Act in respect of the business turnover in Yamuna Tourist Home, Adoor. The petitioner was assessed for sales tax for the assessment years 1990-91, 1991-92, 1992-93 and 1993-94 by the Additional Sales Tax Officer, Adoor, fixing assessable turnover at Rs. 11,50,330 for the year 1990-91, Rs. 14,16,925 for the year 1991-92, Rs. 17,30,100 for the year 1992-93 and Rs. 21,50,790 .....

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..... taken into account this aspect in including the turnover of soda and cola as taxable at the appellant's hands. We see no materials before us to interfere with this finding. 3.. According to the petitioner, this case is governed by entry 87 of the First Schedule to the Kerala General Sales Tax Act, 1963. As per entry 87 which stood at the relevant time the commodities are taxable only at the fir .....

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