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of <h1>Kerala HC rules against Revenue in tax revision case, upholding Tribunal decision on pencil slats turnover.</h1> <h3>Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam Versus N. Janardanan</h3> The Kerala HC dismissed the tax revision case filed by Revenue against an assessee under the Kerala General Sales Tax Act, 1963 for the assessment year ... - The Kerala High Court dismissed the tax revision case filed by the Revenue against an assessee under the Kerala General Sales Tax Act, 1963 for the assessment year 1984-85. The court upheld the Appellate Tribunal's decision that converting soft wood into pencil slats does not create a new commodity, citing previous court decisions. The turnover related to this process cannot be taxed under section 5A of the Act. The Revenue's petition was dismissed.
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