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of <h1>Kerala High Court affirms Tribunal's decision on Sales Tax Act for 1987-88 assessment year</h1> <h3>S. Valsala Versus State of Kerala</h3> S. Valsala Versus State of Kerala - [1994] 95 STC 450 (Ker) The High Court of Kerala upheld the decision of the Sales Tax Appellate Tribunal in a case involving an assessee under the Kerala General Sales Tax Act for the assessment year 1987-88. The Tribunal found the estimate of 1½ times the suppressed turnover and exempting 80% of the same to be minimal and no error in law was committed. The tax revision case was dismissed.
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