Dismissed
State of Kerala v. M/S.Velayudhan Pillai
Kerala HCST.Rev./507/2004
Case brief
AI extract
What is this about?
The High Court of Kerala dismissed the revenue's revision petition challenging the Sales Tax Appellate Tribunal's order. The Tribunal had refixed the tax addition to a lump sum of Rs. 1 Lakh. The court upheld the Tribunal's estimation as the last fact-finding authority, answering questions of law against the revenue.
What did the court decide?
The revision petition stands dismissed; questions of law answered against the Revenue and in favour of the assessee.