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<h1>Kerala High Court Upholds Appellate Tribunal Decision on Sales Tax Petition</h1> The High Court of Kerala dismissed a petition under section 15-B of the General Sales Tax Act, 1125. The Appellate Tribunal's decision was upheld as it ... - The High Court of Kerala dismissed a petition under section 15-B of the General Sales Tax Act, 1125. The Appellate Tribunal did not decide erroneously on a question of law. The petitioner's contention about being a commission agent was not considered as the Tribunal proceeded based on a concession. The Tribunal adjusted the assessment based on a certificate from the Indian Chamber of Commerce. The petition was dismissed, and no costs were awarded.
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