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<h1>Kerala High Court affirms Tribunal's decision on sales tax exemption for hill produce dealer</h1> The High Court of Kerala upheld the Sales Tax Appellate Tribunal's decision regarding exemption claimed by a hill produce dealer for the assessment year ... - The High Court of Kerala dismissed the Revenue's petition challenging the Sales Tax Appellate Tribunal's order regarding exemption claimed by a hill produce dealer for the assessment year 1982-83 based on a cancelled registration of the issuing dealer. The Tribunal held that the cancellation of registration cannot have a retrospective effect, citing a previous Bench decision. The High Court upheld the Tribunal's decision, stating it was valid and justified in law. The revision was dismissed.
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