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2009 (5) TMI 529 - SC - VAT and Sales TaxInterpretation of an exemption notification dated November 3, 1992 issued by the State of Kerala dated November 3, 1993 as modified by notifications dated December 31, 1999 and March 31, 2000 is in question herein Held that:- The appeal is allowed. However, in view of the fact that the appellant had instructed the Senior Counsel not to appear in the matter despite the fact that the same was heard in part, we not only deny cost to it but also direct that the appellant must pay a sum of rupees one lakh to the Kerala State.
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