9911796707
TMI Blog1989 (3) TMI 371X X X X Extracts X X X X X X X X Extracts X X X X ..... oner herein. The respondent is an assessee under the Kerala General Sales Tax Act, 1963. The matter relates to the assessment year 1981-82. The respondent is doing business in "kattimore". The sole question that arose for consideration before the Kerala Sales Tax Appellate Tribunal (in short, "the Tribunal") was, whether the turnover of "kattimore" could be brought to tax under entry 3 of the Fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Appellate Tribunal, dated September 9, 1987, is plainly erroneous in law in so far as it holds that "kattimore" is not an item of milk product coming under entry No. 3 of the First Schedule to the Act. 3.. We set aside the judgment of the Tribunal dated September 9, 1987, and hold that "kattimore" is taxable under entry No. 3 of the First Schedule to the Act. The revision is allowed. Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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