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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>High Court dismisses Revenue's tax revision petitions for 1971-72, 1972-73, ruling stay-wire sales non-taxable under GST Act.</h1> The Kerala High Court dismissed the Revenue's petitions in tax revision cases for the assessment years 1971-72 and 1972-73. The court ruled that sales of ... - The Kerala High Court dismissed the Revenue's petitions in tax revision cases related to the assessment years 1971-72 and 1972-73. The court held that sales of stay-wires used for supporting electric posts cannot be taxed under entry 26 of the Kerala General Sales Tax Act based on previous decisions. The Deputy Commissioner of Sales Tax and Sales Tax Appellate Tribunal were justified in their rulings. The petitions were dismissed.

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