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of <h1>Kerala HC Upholds Tribunal Decision: Teeth Setting Charges Not Subject to Sales Tax</h1> The Kerala HC dismissed the Revenue's petition on taxation of 'teeth setting' charges, concurring with the Appellate Tribunal that it does not amount to a ... - The Kerala High Court dismissed the Revenue's petition regarding the taxation of 'teeth setting' charges, agreeing with the Appellate Tribunal that it does not constitute a sale of goods and is not subject to sales tax. The Court held that teeth setting is a contract for skilled labor, not the sale of marketable goods. The decision of the Appellate Tribunal was upheld, and the tax revision case was dismissed.
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