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of <h1>Kerala HC overturns Tribunal decision, allows Revenue's petition for reassessment.</h1> <h3>Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam Versus Cee Vee Kay and Company</h3> Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam Versus Cee Vee Kay and Company - [1996] 103 STC 55 (Ker) The Kerala High Court allowed the Revenue's petition challenging an order by the Sales Tax Appellate Tribunal. The Tribunal's decision was deemed erroneous as it did not consider previous court decisions allowing reassessment based on a change of opinion. The High Court set aside the Tribunal's order and remitted the matter back for fresh consideration.
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