2003 (6) TMI 455 - HC - VAT and Sales Tax

Summary

The High Court of Kerala dismissed a tax revision case where the revenue challenged an assessee's claim for a concessional tax rate on electronic buzzar. The court upheld that the item fell under "Alarm announcement systems" category, as per the Tribunal's decision, and rejected the revenue's argument that the item did not give an alarm. The court found no grounds to interfere with the appellate authorities' findings and dismissed the petition.