Allowed
M/S.Swiss Time House v. State of Kerala
Kerala HCST.Rev./117/2008
Case brief
AI extract
What is this about?
Kerala High Court allowed a sales tax revision petition for a push button telephone dealer, condoning admission delay. The court ruled tax on push button telephones up to 22.7.2001 must be levied at the rate for electronic goods, reversing the Tribunal and ordering revision of assessment.
What did the court decide?
Tax on turnover of push button telephones up to 22.7.2001 to be levied at rate applicable to electronic goods; assessment to be revised.