1990 (1) TMI 288 - HC - VAT and Sales Tax

Summary

The Kerala High Court dismissed the tax revision case where the Revenue sought to revise the order of the Sales Tax Appellate Tribunal regarding the inclusion of proceeds from the sale of an elephant in the taxable turnover of the assessee. The Court upheld the Tribunal's decision, stating that without a finding that the elephant formed part of the business assets, the sale proceeds cannot be included in the taxable turnover. The case was deemed without merit and dismissed.