1993 (1) TMI 286 - HC - VAT and Sales Tax

Summary

The Kerala High Court dismissed the tax revision case filed by the Revenue against an assessee under the Kerala General Sales Tax Act, 1963 for the assessment year 1984-85. The court upheld the Appellate Tribunal's decision that converting soft wood into pencil slats does not create a new commodity, citing previous court decisions. The turnover related to this process cannot be taxed under section 5A of the Act. The Revenue's petition was dismissed.