2002 (8) TMI 815 - HC - VAT and Sales Tax

Summary

The Kerala High Court ruled in favor of the petitioner, an SSI unit manufacturing PVC pipes and garden hose, in a tax dispute regarding the use of raw materials purchased with concessional rates. The court set aside the assessment orders and allowed the revisions, stating that the petitioner was not liable to pay the claimed tax differentials as the raw materials were used for manufacturing purposes as per the declaration furnished.