1987 (7) TMI 551 - HC - VAT and Sales Tax

Summary

The petitioner, an assessee under the Kerala General Sales Tax Act, claimed exemption from sales tax on local purchase of cashew kernel for the assessment year 1965-66, arguing the purchases were in the course of export. The Sales Tax Appellate Tribunal rejected this claim, finding no evidence to support it. The High Court upheld the Tribunal's decision, citing lack of proof of export purchases and absence of prior contract with foreign purchasers. The Court dismissed the tax revision case, stating it was without merit. Petition was dismissed.