1988 (6) TMI 317 - HC - VAT and Sales Tax

Summary

The Kerala High Court dismissed the Revenue's petitions in tax revision cases related to the assessment years 1971-72 and 1972-73. The court held that sales of stay-wires used for supporting electric posts cannot be taxed under entry 26 of the Kerala General Sales Tax Act based on previous decisions. The Deputy Commissioner of Sales Tax and Sales Tax Appellate Tribunal were justified in their rulings. The petitions were dismissed.