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        VAT and Sales Tax

        1987 (2) TMI 505 - HC - VAT and Sales Tax

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        High Court upholds Tribunal's decision on tax revision case remand with 20% limit The High Court of Kerala upheld the Tribunal's decision to remand the tax revision case for a fresh assessment with an estimate not exceeding 20 per cent, ...
                          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.

                                High Court upholds Tribunal's decision on tax revision case remand with 20% limit

                                The High Court of Kerala upheld the Tribunal's decision to remand the tax revision case for a fresh assessment with an estimate not exceeding 20 per cent, ruling that the Tribunal acted within its jurisdiction in setting the limit for the estimate.


                                The High Court of Kerala dismissed the tax revision case where the Tribunal had remanded the matter for a fresh assessment with an estimate not exceeding 20 per cent, stating that the Tribunal did not exceed its jurisdiction in prescribing the limit for the estimate.
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