1990 (10) TMI 355 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed the revisions filed by an assessee under the Kerala General Sales Tax Act and the Central Sales Tax Act challenging an order passed by the Sales Tax Appellate Tribunal. The assessee had inconsistent claims regarding the delay in filing appeals, and the Tribunal found no sufficient cause to condone the delay. The Tribunal's decision was upheld, and the revisions were dismissed.