1987 (7) TMI 548

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..... e is the petitioner herein. The respondent-assessee is a dealer in timber. We are concerned with the assessment year 1981-82. The respondent purchased timber and converted them into sizes and scantlings. The assessing authority brought to tax the purchase value of such timber under section 5A of the Kerala General Sales Tax Act. The Appellate Tribunal, following the decision of the Supreme Court i .....

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..... ills Co. Ltd. case [1985] 60 STC 213 and the Bench decision of this Court in Kunhalavi & Co. case [1987] 66 STC 100; 1987 KLT 317, we are of the view that the decision of the Appellate Tribunal, dated 8th September, 1986, is justified in law. 3.. No interference is called for in the said decision. We dismiss the tax revision case in limine. Petition dismissed.
Case laws, Decisions, Judgement .....

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